An audio processing device for processing a plurality of audio signals (xA, xB) generated by a plurality of sound receiving devices (241, 242) which receive a target sound component from a target and a non-target sound component, the audio processing device comprising: a target sound emphasis part adapted to generate a target sound emphasized component by emphasizing the target sound component relative to the non-target sound component, the target sound component being received by the plurality of sound receiving devices (241, 242) from the target in a predetermined direction and being contained in the plurality of audio signals (xA, xB) generated by the plurality of sound receiving devices (241, 242); a stereo processing part adapted to generate a stereo component of a plurality of channels from the plurality of audio signals (xA, xB); a first adjustment part adapted to adjust a sound pressure level of the target sound emphasized component generated by the target sound emphasis part according to a first adjustment value; a second adjustment part adapted to adjust a sound pressure level of the stereo component generated by the stereo processing part according to a second adjustment value; a first mixing part adapted to mix the target sound emphasized component adjusted by the first adjustment part and the stereo component adjusted by the second adjustment part with each other; a variable setting part adapted to variably set a zoom value which is changeable between a wide-angle side and a telephoto side in relation to the target; and an adjustment control part adapted to control the first adjustment value according to the zoom value such that the sound pressure level of the target sound emphasized component adjusted by the first adjustment part exponentially decreases as the zoom value changes toward the wide-angle side, and to control the second adjustment value according to the zoom value such that the sound pressure level of the stereo component adjusted by the second adjustment part increases as the zoom value changes toward the wide-angle side; characterized by: a room constant setting part adapted to variably set a room constant which represents an acoustic feature of surroundings of the target, the acoustic feature being dependent on sound absorption and size of the surroundings, wherein the adjustment control part is adapted to control the first adjustment value and the second adjustment value according to the room constant such that a ratio of the sound pressure level of the stereo component to the sound pressure level of the target sound emphasized component decreases as the room constant increases. a target sound emphasis part adapted to generate a target sound emphasized component by emphasizing the target sound component relative to the non-target sound component, the target sound component being received by the plurality of sound receiving devices (241, 242) from the target in a predetermined direction and being contained in the plurality of audio signals (xA, xB) generated by the plurality of sound receiving devices (241, 242); a stereo processing part adapted to generate a stereo component of a plurality of channels from the plurality of audio signals (xA, xB); a first adjustment part adapted to adjust a sound pressure level of the target sound emphasized component generated by the target sound emphasis part according to a first adjustment value; a second adjustment part adapted to adjust a sound pressure level of the stereo component generated by the stereo processing part according to a second adjustment value; a first mixing part adapted to mix the target sound emphasized component adjusted by the first adjustment part and the stereo component adjusted by the second adjustment part with each other; a variable setting part adapted to variably set a zoom value which is changeable between a wide-angle side and a telephoto side in relation to the target; and an adjustment control part adapted to control the first adjustment value according to the zoom value such that the sound pressure level of the target sound emphasized component adjusted by the first adjustment part exponentially decreases as the zoom value changes toward the wide-angle side, and to control the second adjustment value according to the zoom value such that the sound pressure level of the stereo component adjusted by the second adjustment part increases as the zoom value changes toward the wide-angle side; characterized by: a room constant setting part adapted to variably set a room constant which represents an acoustic feature of surroundings of the target, the acoustic feature being dependent on sound absorption and size of the surroundings, wherein the adjustment control part is adapted to control the first adjustment value and the second adjustment value according to the room constant such that a ratio of the sound pressure level of the stereo component to the sound pressure level of the target sound emphasized component decreases as the room constant increases. a room constant setting part adapted to variably set a room constant which represents an acoustic feature of surroundings of the target, the acoustic feature being dependent on sound absorption and size of the surroundings, wherein the adjustment control part is adapted to control the first adjustment value and the second adjustment value according to the room constant such that a ratio of the sound pressure level of the stereo component to the sound pressure level of the target sound emphasized component decreases as the room constant increases.