In this paper we propose a method of creating virtual bass based on a multiband harmonic generation. The proposed algorithm separately generates harmonics for each band whose bandwidth is adaptively adjusted according to the tonal distribution in the bass signal. Both even and odd harmonics are generated by combining two nonlinear devices. The proposed algorithm overcomes the intermodulation distortion and spectral smearing problem that are often encountered in the previous algorithms. Results of objective and subjective tests are presented to validate the proposed algorithm.