Samsung Electronics will unveil a TV equipped with 3D audio technology "Eclipsa Audio" co-developed with Google as the first in the industry at CES 2025 held in Las Vegas, USA. Eclipsa Audio is based on IAMF (Immersive Audio Model and Formats) technology, optimizing acoustic data including sound position, intensity, and spatial reflections for each device environment. The Eclipsa Audio-equipped Samsung TV line: Neo QLED 8K series will be the first TVs with this technology; content must be mastered in Eclipsa Audio format for the full benefit -- Samsung and Google are working with streaming services and studios to accelerate content availability; the partnership with Google (which is pushing Eclipsa Audio through YouTube and Android TV) creates a content ecosystem that is more commercially viable than Samsung-only initiatives. The audio technology race context: Dolby Atmos has been the dominant immersive audio format, with licensing fees creating an opportunity for alternatives; Sony (360 Reality Audio), Apple (Spatial Audio), and now Samsung/Google (Eclipsa) are all pushing alternatives; the consumer benefit is genuine -- well-implemented spatial audio dramatically improves the sense of presence in films and sports broadcasts; the industry challenge is ensuring content is available in each format, which requires studio partnerships that take years to develop.