A virtual sound localization processing apparatus which forms first/second main signals for localizing a sound image to a predetermined position around the listener from acoustic signals of a sound source includes: first/second output terminals for outputting acoustic signals to be supplied to first/second speakers arranged to left and right; third/fourth output terminals for outputting acoustic signals to be supplied to third/fourth speakers arranged near those speakers; and two auxiliary signal forming units for forming auxiliary signals for localizing the sound image to the predetermined position around the listener from the acoustic signals of the sound source. The acoustic signal including the first main signal and the acoustic signal including the second main signal are supplied to the first/second output terminals. The acoustic signals including the auxiliary signals formed by the auxiliary signal forming units are supplied to the third/fourth output terminals.