Humans rely on multisensory integration to perceive spatial environments, where auditory cues enable sound source localization in three-dimensional space. Despite the critical role of spatial audio in immersive technologies such as VR/AR, most existing multimodal datasets provide only monaural audio, which limits the development of spatial audio generation and understanding. To address these challenges, we introduce MRSAudio, a large-scale multimodal spatial audio dataset designed to advance research in spatial audio understanding and generation. MRSAudio spans four distinct components: MRSLife, MRSSpeech, MRSMusic, and MRSSing, covering diverse real-world scenarios. The dataset includes synchronized binaural and ambisonic audio, exocentric and egocentric video, motion trajectories, and fine-grained annotations such as transcripts, phoneme boundaries, lyrics, scores, and prompts.To demonstrate the utility and versatility of MRSAudio, we establish five foundational tasks: audio spatialization, and spatial text to speech, spatial singing voice synthesis, spatial music generation and sound event localization and detection. Results show that MRSAudio enables high-quality spatial modeling and supports a broad range of spatial audio research.Demos and dataset access are available at https://mrsaudio.github.io.