Disclosed herein is an apparatus for producing 3D sound. The apparatus includes a determination unit, a mono sound spreading unit, a stereo sound spreading unit, a selection unit, and a 3D sound accelerator. The determination unit receives a source sound file and determines whether the source sound file is mono or stereo. The mono sound spreading unit converts the source sound into pseudo-stereo sound and performs sound spreading on the pseudo-stereo sound, if the source sound is determined to be mono. The stereo sound spreading unit performs sound spreading on the source sound, if the source sound is determined to be stereo. The selection unit receives the output of the mono sound spreading unit or stereo sound spreading unit, and transfers the output to headphones if the headphone reproduction has been selected. The 3D sound accelerator receives the output from the selection unit if speaker reproduction has been selected, removes crosstalk from the output, and transfers the crosstalk-free output to speakers.