A sound image localization control device reproduces an acoustic signal on the basis of a plurality of simulated delay times and a plurality of simulated filtering characteristics as if a sound image ware located on an arbitrary position other than positions of separately arranged transducers. A convolver which is main device of the sound image localization control device comprise of a plurality of delay elements having the plurality of simulated delay times for delaying an audio signal to constitute a direct sound signal and a plurality of reflection sound signals. And the convolver includes a plurality of Infinite Impulse Response filters for filtering the direct sound signal and the plurality reflection sound signals on the basis of the plurality of simulated filtering characteristics respectively. The plurality of the Infinite Impulse Response filters includes filters having filtering characteristic which emphasize lower frequency said of predetermined reflection sound signals among the plurality of the reflection sound signals compared with the plurality of simulated filtering characteristics corresponding to the predetermined reflection sound signals. Output signals of the plurality of the IIR filters are added each other by adder, then filtered by a Finite Impulse Response filter.