Abstract: In an audio communication control unit, audio signals from at least three terminals connected to a switching part are branched to left- and right-channels audio signals, then the left- and right-channel audio signals are processed using sound image control parameters in such a manner as to impart them with target positions different for each terminal, then all left-channel audio signals corresponding to the respective terminals are mixed together into a left-channel mixed audio signal and all the right-channel audio signals are mixed together into a right-channel mixed audio signal, and these left- and right-channel mixed audio signals are distributed and sent to all the connected terminals.