A distortion compensation apparatus heightens resolution of a low frequency domain among the audible frequency band, and relatively lowers the resolution in the higher frequency domain. By performing the band division using a Bark scale, filter coefficients are determined. The acoustic signal of the entire audible frequency band which does not pass a low-pass filter is distortion-compensated by a first filter portion. The acoustic signal of the divided band, which is obtained by passing the low-pass filter, is filtered so as to remove a portion of the distortion which is not compensated by signal distortion compensation of the entire audible frequency band by means of a second filter portion. Then, the filtered signal is added to the distortion-compensated acoustic signal of the entire audible frequency band. The remaining signal distortion portion in the distortion compensated acoustic signal by the first filter portion is removed by the signal output from the second filter. Thus, the number of the taps can be reduced and the distortion of the acoustic signal which human cannot recognize with his ear can be compensated.