Abstract: In the audio signal reproducing apparatus, information on the transfer characteristics representative of the transfer characteristics from virtual sound sources to both ears of a listener in at least a first quadrant of the rotational angular position of the head M of the listener is stored in storing unit 22. The transfer characteristics in rotational angular position of the head M represented by detection outputs from detecting unit 5L, 5R and 13 for detecting the rotational angle position depending upon the movement of the head of the listener are formed based upon the transfer characteristics information of at least the first quadrant stored in the storing unit and left and right channel audio signals are processed by audio signal processing unit 23 for achieving a proper binaural reproduction relative to the virtual sound sources.