In an audio reproducing apparatus, first and second filters convolute impulse responses corresponding to transfer functions from a position where a right-hand sound source is located to the right and left ears of the listener into an audio signal, respectively, and third and fourth filters convolute impulse responses corresponding to transfer functions from a position where a left-hand sound source is located to the right and left ears of the listener into another audio signal, respectively. Fifth and sixth filters extract low-frequency components of the audio signal, and seventh and eighth filters extract low-frequency components of the another audio signal. The output signals of the first, third, fifth, and seventh filters are added, and the output signals of the second, fourth, the sixth, and eighth filters are added.