The present technology relates to an audio processing apparatus, a method, and a program that aim at enabling a sound to be reproduced more efficiently. A head-related transfer function synthesis section previously holds a matrix of a diagonalized head-related transfer function. The head-related transfer function synthesis section synthesizes an input signal in an annular harmonic domain for reproducing a sound and the previously held and diagonalized head-related transfer function. An annular harmonic inverse transformation section performs an annular harmonic inverse transformation on a signal obtained as a result of the synthesis by the head-related transfer function synthesis section on the basis of an annular harmonic function and thereby generates a headphone driving signal in a time frequency domain. The present technology is applicable to an audio processing apparatus.