A signal processing apparatus includes first and second extracting units extracting frequency components having a first frequency band and a second frequency band, respectively, from an input audio signal, a first-harmonic-component generating unit generating a first-harmonic-component signal including a frequency component whose frequency is N1 times that of the frequency component extracted in the first extracting unit, a second-harmonic-component generating unit generating a second-harmonic-component signal including a frequency component whose frequency is N2 times that of the frequency component extracted in the second extracting unit, and a combining unit combining the input audio signal, and the first- and the second-harmonic-component signals in a predetermined ratio. The first frequency band is higher than the second frequency band. N1 and N2 are positive integers, and N1 is smaller than N2.