A method and apparatus for outputting a sound source signal by using a virtual speaker are provided. The method includes generating a virtual sound source signal delayed by a virtual delay value, instead of by the minimum delay value, according to a sampling rate of an input sound source signal, from the input sound source signal; generating a speaker output signal in which a sampling rate is changed based on the input sound source signal and the generated virtual sound source signal; and outputting the generated speaker output signal. Thus, a non-uniform radiation pattern, which causes distortion in a sound radiated from a speaker array, is removed and the limitation of a frequency band of a controllable sound source signal is overcome, thereby providing a stable sound.