In a first system signal processing unit, an adaptive filter generates a noise cancel sound, a first system selector selects an output of a first system auxiliary filter corresponding to a noise cancel position matching a detected position of a right ear of a user from a plurality of first system auxiliary filters corresponding to different noise cancel positions, and a first system subtractor subtracts the selected output from an output of a first microphone and outputs the subtracted result as an error signal to a first system adaptive filter and a second system adaptive filter of a second system signal processing unit. The noise cancel positions are arranged at predetermined intervals in a space where the user can move the right ear due to turning and side bending of the head within a predetermined range in the up-down and front-back directions.