The alignment of auditory and visual spatial perception was investigated in four experiments, employing a method of laser pointing toward acoustic targets in combination with various tasks of visual fixation in six subjects. Subjects had to fixate either a target LED or a laser spot projected on a screen in a dark, anechoic room and, while doing so, direct the laser beam toward the perceived azimuthal position of the sound stimulus (bandpass-filtered noise; bandwidth 1-3 kHz; 70 dB sound pressure level, duration 10 s). The sound was produced by one of nine loudspeakers, located behind the acoustically transparent screen between 22 degrees to the left and 22 degrees to the right of straight ahead. Systematic divergences between sound azimuth and laser adjustment were found, depending on the instructions given to the subjects. The eccentricity of acoustic targets was generally overestimated by up to 10.4 degrees with an only slight influence of gaze direction on this effect. When the sound source was straight ahead, gaze direction had a substantial influence in that the laser adjustments deviated by up to 5.6 degrees from sound azimuth, toward the side to which the gaze was directed. This effect of eye position decreased with increasing eccentricity of the sound. These results can be explained by the interactive effects of four distinct factors: the lateral overestimation of the auditory eccentricity, the effect of eye position on sound localization, the effect of the retinal eccentricity on visual localization, and the extraretinal effect of eye position on visual localization.