To provide a sound image localization processor which provides a distance feeling of high precision with small-scale constitution.

The sound image localization processor in the present invention is a sound image localization processor that gives a direction feeling and a distance feeding to a sound signal for listening so that sound based upon the sound signal for listening appears to be heard to a listener artificially from an artificial sound source position. The sound image localization processor comprises: a means of storing a standard head transfer function at a reference position from a virtual listener; a means of selecting one of standard head transfer functions stored as head transfer functions for right ear and left ear, or of selecting a plurality of them to generate an interpolated head transfer function; a means of giving a direction or distance feeling to the sound signal for listening by using the found head transfer function; and a means of correcting the sound signal for listening to which the direction or distance feeing is imparted, or a feeling of the distance between a distance associated with the head transfer function found for the sound signal for listening and the artificial sound source position.