A sound image control device filters transfer functions H3 and H1 indicating transfer characteristics of a sound from an acoustic transducer (8) to entrances to respective ear canals (1) and (2) as well as filtering transfer functions H4 and H2 from an acoustic transducer (9) to the entrances to the respective ear canals (1) and (2) and generates second transfer functions H6 and H5 indicating transfer characteristics of a sound to the entrances to the respective ear canals (1) and (2) from a target sound source (11) at a location different from the sound sources, the sound image control device being equipped with correction filters (13) and (14) that (i) store characteristic functions E1 and E2 for performing filtering operations on the first transfer functions H1, H2, H3, and H4 and (ii) generate the second transfer functions H5 and H6 from the first transfer functions H1, H2, H3, and H4 using such characteristic functions E1 and E2.