To provide a variable characteristic signal conversion apparatus and signal conversion method capable of playing back signals with sound quality and image quality according to user preferences for discrete data.

In a signal conversion processing part 2, by calculating an interpolation value reflecting the value of a variable parameter α to be multiplied by the value of a control sampling function c0(t), the characteristics of analog signals obtained by interpolation processing via a sampling function sN(t) are adjusted corresponding to the variable parameter α by changing the value of the variable parameter α. Thus, the user can properly change the variable parameter α in response to various conditions such as a music playback environment, a sound source and a music tone to reproduce high-quality music with the sound quality desired by the user in which the frequency characteristics of the analog signals are changed.

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