There is provided a sound processing apparatus and a sound processing method which are capable of reproducing discrete data with a high-quality sound matching users' preferences. In a sound processing means 2, since an interpolation value reflecting a value of a variable parameter α by which the value of a control sampling function c0(t) is multiplied can be calculated, an analog signal obtained through the interpolation performed in a sampling function sN(t) can be regulated in accordance with the variable parameter α by changing the value of the variable parameter α. In this way, by allowing the user to appropriately change the variable parameter α in accordance with various conditions including music reproduction environments, sound sources, musical tones and so on, it becomes possible to reproduce high-quality-sound music in which its frequency characteristics of the analog signal have changed and a high quality desired by the user is obtained.