A model application unit calculates linear prediction coefficients of a multi-step linear prediction model by using discrete acoustic signals. Then, a late reverberation predictor calculates linear prediction values obtained by substituting the linear prediction coefficients and the discrete acoustic signals into linear prediction term of the multi-step linear prediction model, as predicted late reverberations. Next, a frequency domain converter converts the discrete acoustic signals to discrete acoustic signals in the frequency domain and also converts the predicted late reverberations to predicted late reverberations in the frequency domain. A late reverberation eliminator calculates relative values between the amplitude spectra of the discrete acoustic signals expressed in the frequency domain and the amplitude spectra of the predicted late reverberations expressed in the frequency domain, and provides the relative values as predicted amplitude spectra of a dereverberation signal.