To provide an efficient paper sheet processor and paper sheet processing method, in which the waste in time of processing is eliminated by performing starting processing of post-processing of broken sheets and audit sheets during single input unit.

Paper sheets P are accumulated and counted in a temporary storage, based on inspection result of a paper sheet inspection device 4. When the counted value reaches 1000, a system control part 200 transmits a "binding instruction" command to form a bundle. At this time, when the bundle consists of broken sheets or audit sheets, presence of binding-completed bundle is registered. An extraction/carrying control part 201a transmits "1000-piece extraction completion report", after extracting the paper sheets P in an extraction part 1 to a carrying passage 3. "Carrying start instruction"of the bundle is issued successively to an post-process control part 204a between the receipt of the report and the start of the following extraction. After carrying the processings for all the bundles are performed, the after process control part transmits "permission report for next extraction", whereby the processing of the following 1000 pieces is started.