There is provided a signal processing device including a signal coincidence detection portion which detects samples, in which values based on a number of times of appearance of bits coincide with each other over a plurality of samples within a pre-set period, between a first modulated signal obtained by delaying an input signal obtained by ΣΔ modulation and a second modulated signal obtained by subjecting the input signal to the ΣΔ modulation again, a signal changeover portion which switches between the first modulated signal and the second modulated signal for outputting, and a switching control portion which controls the switching between the first modulated signal and the second modulated signal by the signal changeover portion in the samples in which the values based on the number of times of the appearance coincide with each other obtained by the signal coincidence detection portion.