Binaural sound systems are a growing industry in the upcoming age of three-dimensional (3-D) technology. While many commercial and home systems are entering the market, there is no clear method of determining their suitability for different applications, such as gaming, movies and so on. Thus, a standardised methodology for testing such systems is proposed which evaluates and compares new and existing binaural microphone array systems. The implicating factors which determine the location of a sound, and methods of capturing such sounds, have been identified. A testing and comparison methodology is proposed based on data collected. The proposed methodology provides quantitative and qualitative comparisons to determine the function and suggested application of any given binaural sound system.