A user selects a plurality of pieces of music data desired to be reproduced concurrently, at an input unit of an audio processing apparatus, from music data stored in a storage device. A reproducing apparatus reproduces selected music data respectively and generates a plurality of audio signals under the control of a control unit. An audio processing unit performs allocation of frequency band, extraction of a frequency component, time-division, periodic modulation, processing and allocation of a sound image, to respective audio signals under the control of the control unit. Then the audio processing unit attaches segregation information of audio signals and information on the degree of emphasis to respective audio signals. The down mixer mixes a plurality of audio signals and outputs as an audio signal having a predetermined number of channels, then an output unit outputs the signal as sounds.