<p>A sound processing apparatus capable of improving the clarity of any audio signals. An analyzing means (15) analyzes input signals received from an A/D converter (12) to detect, from the frequency characteristics of the input signals, bands in which there occurs a masking between frequency components and establish the pass bands of a low pass filter (13) and a high pass filter (14) such that a masking frequency band and a masked frequency band are separated and outputted from a first audio output means (18) and a second audio output means (19).</p>