The aim of this letter is to address a little understood question in sound source localization: Can the distance of a near sound source affect our own perception of its elevation? The issue is studied by means of an objective analysis of a database of distance-dependent head-related transfer functions (HRTFs) of a KEMAR (Knowles Electronic Manikin for Acoustic Research) mannequin with different pinnae on a dense spatial grid. Iso-directional HRTFs are compared through spectral error metrics; results indicate significant distance-dependent HRTF modifications due to the pinna occur when the source is close to the interaural axis.