An audio processing apparatus has a converter for converting n-channel (positive
integral number: n1) audio signals input from at least one sound source
into two-channel signals, a pair of correcting filters to which a pair of two-channel
signals converted by converter are supplied and which correct a difference of the
sense of hearing due to a difference of headphone characteristics, and an output
section for supplying a pair of output signals from the pair of correcting filters
to right and left speaker units of a headphone.
