To provide a sound signal reproducing device using a headphone device equipped with a rotational angle detecting function for preventing generation of an error in rotational angle detection.

The sound signal reproducing device which reproduces a multichannel surround sound signal supplied from a signal source is equipped with a 1st reproducing means which reproduces a surround sound signal so that a sound image is localized in front of the listener by loudspeakers 43 and 44 arranged in front of a listener 41 and a 2nd reproducing means which reproduces a surround sound signal so that a sound image is localized behind by headphones 12 capable of virtual sound image localization behind the listener 41, thereby an ideal surround field can be generated even if there is not a space which is large enough to arrange loudspeakers behind.