A signal processing device includes a bit-pattern output unit and a look-up table storage unit which are configured as follows: The bit-pattern output unit is provided for receiving input 1-bit digital signals generated by ΔΣ modification and aligning bits of the input 1-bit digital signals in a chronological order to output parallel bit pattern. The look-up table storage unit is provided for storing a look-up table that represents a relationship between the bit patterns output from the bit pattern output unit and resulting values of a filtering arithmetic operation on the basis of the bit patterns. In the signal processing device, the bit patterns output from the bit-pattern output unit are provided as indexes. The indexes are referenced to output the resulting values of the filtering arithmetic operation corresponding to the bit patterns listed in the look-up table stored in the look-up table storage unit.