An audio reproducing apparatus has a correction coefficient holding means (6) for holding at least one set of correction coefficients (K0) based on an inverse characteristic (H0) of a transfer characteristic from a speaker means (10) to a listening position (13). The correction coefficients are derived by convolution of an arbitrary transfer characteristic (H00) and the inverse characteristic (H0). The correction coefficients (K0) held by the correction coefficient holding means (6) are convolved with the audio signal in the non-recursive digital filter means (5) to generate output. The audio reproducing apparatus can realize an arbitrary acoustic characteristic easily, with a simple structure. Not just high fidelity audio reproduction, but also recreation of intended sound quality is enabled.