Binaural recordings can simulate externalized auditory space perception over headphones. However, if the orientation of the recorder's head and the orientation of the listener's head are incongruent, the simulated auditory space is not realistic. For example, if a person lying flat on a bed listens to an environmental sound that was recorded by microphones inserted in ears of a person who was in an upright position, the sound simulates an auditory space rotated 90 degrees to the real-world horizontal axis. Our question is whether brain activation patterns are different between the unrealistic auditory space (i.e. the orientation of the listener's head and the orientation of the recorder's head are incongruent) and the realistic auditory space (i.e. the orientations are congruent). River sounds that were binaurally recorded either in a supine position or in an upright body position were served as auditory stimuli. During fMRI experiments, participants listen to the stimuli and pressed one of two buttons indicating the direction of the water flow (horizontal/vertical). Behavioral results indicated that participants could not differentiate between the congruent and the incongruent conditions. However, neuroimaging results showed that the congruent condition activated the planum temporale significantly more than the incongruent condition.