There's a special type of recording called binaural recording where you use two microphones and a two-track recorder, but place the microphones in a head—shaped enclosure right where the ears would normally be. The result is generally pretty realistic as far as spatial rendition.
There's a slightly more advanced version called holophonic recording, invented by Italian Hugo Zuccarelli, where he uses an interference pattern and mixes the sound with a barely audible reference signal.
You really need to listen with earphones; it doesn't sound as nice with speakers. Listen to HolophonicDemo.mp3 .