The present technology relates to a signal processing apparatus, a signal processing method, and a program that permit switching between a plurality of DSD signals having different sampling frequencies using a simple configuration.An acquisition section acquires a digital audio signal having a given sampling frequency selected from among the plurality of digital audio signals acquired by delta-sigma modulating an audio signal at a plurality of sampling frequencies. An interpolation section subjects the acquired digital audio signal to a pre-interpolation process when the sampling frequency of the acquired digital audio signal is lower than an operating clock of a delta-sigma demodulator. The present technology is applicable, for example, to a signal processing apparatus.