An audio processing device comprising a plurality of speakers including a ceiling reflection type speaker and a second speaker, the audio processing device being configured to output an analog audio signal to the ceiling reflection type speaker, wherein the ceiling reflection type speaker is configured to reproduce an audio signal toward a ceiling and the second speaker is configured to reproduce the audio signal toward the listener directly and a sound emission direction of the second speaker is almost a horizontal direction, the audio processing device comprising: a digital signal processor configured to perform audio signal processing on a digital audio signal; and a D/A converter configured to convert the digital audio signal that is output from the digital signal processor into the analog audio signal, wherein the digital signal processor is configured to perform low-pass filter processing configured to extract a low frequency component from the digital audio signal, high-pass filter processing configured to extract a high frequency component from the digital audio signal, delay processing configured to delay the low frequency component of the digital audio signal, that is extracted by the low-pass filter processing, with the time difference between the time that an audio arrives at a listener after reflecting at the ceiling from the ceiling reflection type speaker and the time that the audio arrives from the ceiling reflection type speaker at the listener directly in the delay processing, composition processing configured to compose the low frequency component of the digital audio signal that is delayed by the delay processing and the high frequency component of the digital audio signal that is extracted by the high-pass filter processing, wherein the low pass filter processing, the high pass filter processing, the delay processing, and the composition processing by the digital signal processor are not performed on the audio signal for the speaker other than the ceiling reflection type speaker. a digital signal processor configured to perform audio signal processing on a digital audio signal; and a D/A converter configured to convert the digital audio signal that is output from the digital signal processor into the analog audio signal, wherein the digital signal processor is configured to perform low-pass filter processing configured to extract a low frequency component from the digital audio signal, high-pass filter processing configured to extract a high frequency component from the digital audio signal, delay processing configured to delay the low frequency component of the digital audio signal, that is extracted by the low-pass filter processing, with the time difference between the time that an audio arrives at a listener after reflecting at the ceiling from the ceiling reflection type speaker and the time that the audio arrives from the ceiling reflection type speaker at the listener directly in the delay processing, composition processing configured to compose the low frequency component of the digital audio signal that is delayed by the delay processing and the high frequency component of the digital audio signal that is extracted by the high-pass filter processing, wherein the low pass filter processing,