To provide "an audio system and an audio processing method" capable of adjusting a virtual speaker position.

The audio system comprises a decoding section 120 for receiving audio data containing the audio component for a center speaker and the plurality of audio components corresponding, respectively, to speakers 170-1 and 170-2 arranged on the opposite sides of the center speaker and then decoding and separating these audio components, a center delay processing section 132 for delaying the audio component for the center speaker being outputted from the decoding section 120, and a down mixing section 134 for synthesizing the audio components of the speakers 170-1 and 170-2 by distributing the delayed audio component for the center speaker wherein an audio sound corresponding to the down mixed audio sound is outputted from the speaker 170-1, or the like.