| Word | Description |
| Latency | Time delays inherent in internal processing or generation of audio signals within a computer. |
| Layout | A series of views grouped together to facilitate the work involved for a particular task or job. |
| LFE | Low Frequency Effect. The name of an audio channel specifically intended for deep, low-pitched sounds ranging from 10-120 Hz. This signal is normally sent to the low frequency effect channel. |
| Limiting | An extreme form of compression where the input/output relationship becomes very flat (10:1 or higher). This places a hard limit on the signal level. |
| Listener | A virtual microphone or sensor in the game that helps assign sounds to particular speakers or motion to particular motors to simulate a 3D environment. |
| Look-ahead Time | In streaming, this refers to the time reserved for the sound engine to seek the streaming data. |
| Low Pass Filter | A recursive filter that attenuates frequencies higher than the cut-off frequency. |