Abstract: A device for providing a sound field by adjusting the listener's interaural correlation coefficient. A sound field adjustment filter is provided with a pair of filter circuit groups corresponding to a left and right channel. This filter divides a desired frequency band of the audio signal into multiple frequency bands and assigns prescribed transmission characteristics to generate a sound field adjustment signal for each frequency band such that a prescribed impulse response is configured cooperatively for the entire desired frequency band of the audio signal. The transmission characteristics adjust the audio signal for each split frequency band by the addition of time delay and gain. By means of operation output units, the filter adds the sound field adjustment signals generated by each of the filter circuit groups to the audio signal of the other channels, and outputs to stereo speakers.