A signal processing apparatus includes: clip detector means that detects presence/absence of a clipped part with a deformed waveform in each of N audio signals output from N microphones (where N is an integer equal to or greater than 2) based on a dynamic range of a circuit; and interpolation means that treats an audio signal in the N audio signals which has the clipped part detected by the clip detector means as an interpolation target, and other audio signals as non-interpolation targets, and interpolates the waveform of the clipped part of the interpolation target using the waveform of at least one audio signal in the non-interpolation targets.