A signal processing apparatus comprising: an analog-digital converter that converts an analog signal output from a pixel section of an image sensor to a digital signal using a plurality of reference signals having different slopes from each other; and a determination unit that determines a signal level at which the plurality of reference signals are changed based on a distribution of the converted digital signal, wherein the analog-digital converter performs the conversion using a reference signal having a steeper slope when the analog signal is equal to or greater than the signal level than when the analog signal is smaller than the signal level.