According to one embodiment, a signal processing device comprises a first waveform equalizer, a second waveform equalizer, a first Viterbi decoder, a second Viterbi decoder. The first and the second waveform equalizers equalize a waveform of the input signal according to first and second partial response characteristics and output first and second partial response signals. The first and second Viterbi decoders decode the first and the second partial response signals by means of Viterbi decoding process. The input signal is reproduced based on an output of the first Viterbi decoder and an output of the second Viterbi decoder.