A signal processing device includes an echo estimation device, a captured signal buffer device and a delay estimation device. The echo estimation device generates an echo estimation signal according to a reference signal and a set of reflection path simulation coefficients and compensates the echo estimation signal according to a first delay to generate a compensated echo estimation signal. The captured signal buffer device buffers a captured signal captured by microphone device and outputs the captured signal according to a second delay to generate a compensated captured signal. The delay estimation device estimates an amount of delay adjustment according to the compensated echo estimation signal and the compensated captured signal and updates the first delay or the second delay according to the amount of delay adjustment. A difference between an upper bound and a lower bound of the first delay is smaller than or equal to 1.