A non-linear processing device (1) is presented, in which fractional-delay filtering (20)—fractional as compared with a sample rate used in the processing steps—is used between successive processing steps (10). A corresponding method is also presented. The fractional delay (20) exposes the signal in-between the original samples to the non-linear processing (30, 40). A lower sample rate or a higher signal quality can thus be achieved. The so-called fractional sample delays are preferably chosen differently for different systems depending on bandwidths, number of channels, number of non-linear processing steps (10) and other varying factors. The multi-step non-linear processing (10) concept of the invention is preferably used within a cascade of non-linear modifications and/or filtering steps (10).