The SMART-I2 aims at creating a precise and coherent virtual environment by providing users with both audio and visual accurate localization cues. It is known that for audio rendering, Wave Field Synthesis, and for visual rendering, Tracked Stereoscopy, individually permit high quality spatial immersion within an extended space. The proposed system combines these two rendering approaches through the use of a large Multi-Actuator Panel used as both a loudspeaker array and as a projection screen, considerably reducing audio-visual incoherencies. The system performance has been confirmed by an objective validation of the audio interface and a perceptual evaluation of the audio-visual rendering.