A path of a virtual sound source moving through a virtual sound field space and move start and end conditions are input and an effective acoustic signal is generated. An acoustic processing device includes a sound source path input section 12 for inputting path data of a virtual sound source, a sound source position calculation section 13 for successively calculating the move position data of the virtual sound source in response to the path data, a sound source distance calculation section 14 for calculating the distance data between a listener and the virtual sound source, a distance coefficient storage section 15 previously storing coefficient data responsive to the distance between the listening position and the virtual sound source, and an effect sound generation section 17 for selecting any coefficient data in response to the distance data between the listening position and the virtual sound source and generating an effect sound signal obtained about an input sound source signal. According to the configuration, the move path of the virtual sound source moving through the virtual sound field space is specified, the distance to the listening position of the listener is sequentially calculated, and the effective sound signal based on a predetermined distance coefficient is continuously generated from the sound source signal.