The present application relates to packet loss concealment apparatus and method, and audio processing system. According to an embodiment, the packet loss concealment apparatus is provided for concealing packet losses in a stream of audio packets, each audio packet comprising at least one audio frame in transmission format comprising at least one monaural component and at least one spatial component. The packet loss concealment apparatus may comprises a first concealment unit for creating the at least one monaural component for a lost frame in a lost packet and a second concealment unit for creating the at least one spatial component for the lost frame. According to the embodiment, spatial artifacts such as incorrect angle and diffuseness may be avoided as far as possible in PLC for multi-channel spatial or sound field encoded audio signals.