The bass compensation device of the present invention includes a high frequency removing circuit for removing a high frequency component of an input sound signal; an absolute value circuit for full-wave rectifying an output signal of the high frequency removing circuit; a band limit circuit for selectively passing only a predetermined frequency range component from the output signal of the absolute value circuit; and an amplifier for amplifying the output signal of the band limit circuit, and bass compensation is performed by the output signal of the amplifier. This structure can realize a bass compensation device excellent in distortion-factor property and transient property.