An apparatus for performing processing of an input acoustic signal to be reproduced by a loudspeaker, which generates a harmonic of a low pitch sound component equal to or lower than a predetermined low cutoff frequency, and generates a harmonic synthesized acoustic signal synthesizing the input signal with the harmonic. The apparatus generates an output acoustic signal which cuts off, from the harmonic synthesized acoustic signal, a low pitch sound component equal to or lower than the low cutoff frequency and a high pitch sound component equal to or higher than the high cutoff frequency. The apparatus sets a low and high cutoff frequencies in accordance with an output characteristic of a loudspeaker.