Abstract: First and second direct sound generator circuits 3a and 3b generate direct sound audio signals corresponding to a sound which travels from an imaginary sound source R and reaches directly to the user's ears. When distances from the imaginary sound source R to the left and right ears are different from each other, the generated audio signals are made to have a specified delay time between the first and second direct sound generator circuits 3a and 3b. First and second reflection sound generator circuits 4a and 4b generate reflection sound audio signals corresponding to a sound which travels from the imaginary sound source R and reaches the ears after being once reflected on the user's shoulder. The reflection sound audio signals are delayed by a specified delay time, respectively, from the corresponding direct sound audio signals.