HRTFs (head-related transfer functions) are available for sound field reproduction with spatial fidelity, since HRTFs involve the acoustic cues such as interaural time difference, interaural intensity difference and spectral cues that are used for the perception of the location of a sound image. Generally, FIR filters are used in the simulation of HRTFs. However, this method is not useful for a simply system, since the orders of the FIR filters are high. In this paper, we propose a method using IIR filter for simply realization of sound image localization. The HRTFs of a dummy-head were approximated by the following filters: (A) fourth to seventh-order IIR filters and (B) third-order IIR filters. In total, the HRTFs of 24 different directions on the horizontal plane were used as the target characteristics. Sound localization experiments for the direction and the elevation angle of a sound image were carried out for 3 subjects in a soundproof chamber. The binaural signal sounds using the HRTFs simulated by FIR filters and approximated by IIR filters (A) and (B) were reproduced via two loudspeakers, and sound image localization on the horizontal plane was realized. As the result of the experiments, the sound image localization using the HRTFs approximated by IIR filters (A) is the same accuracy as the case of using the FIR filters. This result shows that it is possible to create sound fields with binaural reproduction more simply.