To provide a sound image controller that provides less sense of incongruity, even in the case that a listening position deviates from an optimum listening position.

A sound image controller, that employs two loudspeakers for generating a sound image at a position of a virtual sound source other than the speaker-mounting positions, is provided with an FIR filter 1, a means that output an input signal (a) as an audio signal to a 1st speaker and a means that gives the input signal (a) to the FIR filter 1 and provides an output of the FIR filter 1 as an audio signal to a 2nd speaker.