A signal processing device includes: a speaker amplifier for amplifying a reception voice; a reception voice attenuator for attenuating the reception voice inputted to the speaker amplifier during a voice transmission mode; a reception voice detection circuit for detecting the reception voice outputted from the speaker amplifier; a microphone amplifier for amplifying a transmission voice inputted to a microphone; a transmission voice attenuator for attenuating the transmission voice outputted by the microphone amplifier during a voice reception mode; a transmission voice detection circuit for detecting the transmission voice outputted by the microphone amplifier; and a discriminator for discriminating the mode to be operated among the voice transmission mode and the voice reception mode on the basis of detection outputs from the reception voice detection circuit and the transmission voice detection circuit.