To reduce a circuit size and an arithmetic amount of signal processing for localizing an acoustic image and localize the acoustic image with a sense of a sufficient distance when the acoustic image is localized on an arbitrary position outside the head of a listener.

In a correcting circuit 31, a voice signal D1 is corrected in accordance with a difference between a transfer function HLL from an acoustic image position, where the voice signal D1 is localized to the left ear of the listener and a transfer function HCL from the set acoustic image position to the left ear of the listener. In a correcting circuit 32, the voice signal D1 is corrected in accordance with a difference between a transfer function HLR from the acoustic image position where the voice signal D1 is localized to the right ear of the listener and a transfer function HCR from the set acoustic image position to the right ear of the listener. The same operation is performed on a voice signal Dr. A digital filter 37R realizes the transfer function HCR.