A virtual sound source localization apparatus (1, 2, 3), in which two loudspeakers (21, 22) for emitting sound of video/sound contents are arranged at front-left and front-right positions with respect to a default listening position, and multi-channel audio signals of the video/sound contents are supplied to the two loudspeakers, to thereby localize virtual sound sources (24, 25) around a listener at the default listening position, the apparatus comprising: a virtual localization imparting unit (42, 46) configured to calculate transfer characteristics of sound reaching ears of the listener at the default listening position from a virtually localized position around the default listening position on the basis of predetermined head related transfer functions, and impart the transfer characteristics to audio signals of channels to be localized as the virtual sound source; a crosstalk cancellation unit configured to perform crosstalk cancellation on the audio signals provided with the transfer characteristics to cancel crosstalk to the listener at the default listening position; an operating unit configured to receive an operation by a listener to localize a sound image, which is desired to be localized at an approximately center of the two loudspeakers at a new listening position different from the default listening position; a balance adjusting unit configured to perform balance adjustment on the signal levels of audio signals to be supplied to the two loudspeakers in accordance with the operation received by the operating unit to set sound of the sound image emitted from the two loudspeakers to be at the same volume level at the new listening position; a first delay unit (81, 82, 83) configured to calculate a difference in distance from the two loudspeakers to the new listening position in conjunction with the balance adjustment performed by the balance adjusting unit, delay a timing to supply the audio signals subjected to the crosstalk cancellation to the two loudspeakers (21, 22) on the basis of the difference in distance in order to change a timing, at which sounds emitted from the two loudspeakers (21, 22) reach to the new listening position, to the same as a timing, at which sounds emitted from the two loudspeakers reach the default listening position, and output the delayed audio signals to the balance adjusting unit; an input unit configured to, as data to be used to calculate the difference in distance from the two loudspeakers to the new listening position, receive an input of information regarding a distance between the two loudspeakers and a shortest distance between a line connecting the two loudspeakers and the listening position; and a storage unit configured to store the information received by the input unit, wherein the first delay unit (81, 82, 83) is configured to calculate the difference in distance by using the information read out from the storage unit and a difference in output level between the two loudspeakers after the balance adjustment performed by the balance adjusting unit. a virtual localization imparting unit (42, 46) configured to calculate transfer characteristics of sound reaching ears of the listener at the default listening position from a virtually localized position around the default listening position on the basis of predetermined head related transfer functions, and impart the transfer characteristics to audio signals of channels to be localized as the virtual sound source; a crosstalk cancellation unit configured to perform crosstalk cancellation on the audio signals provided with the transfer characteristics to cancel crosstalk to the listener at the default listening position; an operating unit configured to receive an operation by a listener to localize a sound image, which is desired to be localized at an approximately center of the two loudspeakers at a new listening position different from the default listening position; a balance adjusting unit configured to perform balance adjustment on the signal levels of audio signals to be supplied to the two loudspeakers in accordance with the operation received by the operating unit to set sound of the sound image emitted from the two loudspeakers to be at the same volume level at the new listening position; a first delay unit (81, 82, 83) configured to calculate a difference in distance from the two loudspeakers to the new listening position in conjunction with the balance adjustment performed by the balance adjusting unit, delay a timing to supply the audio signals subjected to the crosstalk cancellation to the two loudspeakers (21, 22) on the basis of the difference in distance in order to change a timing, at which sounds emitted from the two loudspeakers (21, 22) reach to the new listening position, to the same as a timing, at which sounds emitted from the two loudspeakers reach the default listening position, and output the delayed audio signals to the balance adjusting unit; an input unit configured to, as data to be used to calculate the difference in distance from the two loudspeakers to the new listening position, receive an input of information regarding a distance between the two loudspeakers and a shortest distance between a line connecting the two loudspeakers and the listening position; and a storage unit configured to store the information received by the input unit, wherein the first delay unit (81, 82, 83) is configured to calculate the difference in distance by using the information read out from the storage unit and a difference in output level between the two loudspeakers after the balance adjustment performed by the balance adjusting unit.