Inverse filters can be designed in order to enhance the accuracy with which signals recorded in a given space can be reproduced in a given listening space. The problem is considered here of the design of an inverse filter matrix which enables K recorded signals to be accurately reproduced at K points in the listening space when transmitted via M loudspeaker channels. The analysis is sufficiently general to incorporate the case when the best (least squares) approximation is sought to the reproduction of K signals at L points in the space when LK. An analysis is presented which demonstrates that the approach suggested by the Multiple-Input/Output Inverse Filtering theorem of Miyoshi and Kaneda can be realised adaptively by using the Multiple Error LMS algorithm of Elliott et al.