A delivery system is disclosed, which has a transmission apparatus and a plurality of reception terminals communicably connected through a network. The transmission apparatus includes a correction section which pre-obtains a plurality of types of correction coefficients according to acoustic characteristics of the plurality of reception terminals and forms a plurality of corrected audio signals based on an audio signal and the correction coefficients; a conversion section which converts the plurality of corrected audio signals into a plurality of pieces of delivery data; and a delivery server which delivers the delivery data to the reception terminals through the network. Each of the reception terminals includes a communication section which communicates with the transmission apparatus. The transmission apparatus delivers to the reception terminals the delivery data according to the acoustic characteristics thereof.