A signal processing device includes a generation unit that generates a second signal from a first signal that is obtained by down mixing two signals; a mixing coefficient determination unit that determines, based on a value L and a value θ, a mixing degree for mixing the first signal and the second signal; and a mixing unit that mixes the first signal and the second signal based on the mixing degree determined by the mixing coefficient determination unit. The generation unit includes a first filter that generates a low frequency band signal in the second signal, from a low frequency band signal in the first signal; and a second filter that generates a high frequency band signal in the second signal, from a high frequency band signal in the first signal. The first filter is a filter unit which, for a complex-number signal, de-correlates an input signal and adds a reverberation component by using a delay unit and an all pass filter, and the processing unit is a filter unit different from the first filter.