A speech recognition dictionary compilation assisting system can create and update speech recognition dictionary and language models efficiently so as to reduce speech recognition errors by utilizing text data available at a low cost. The system includes speech recognition dictionary storage section 105, language model storage section 106 and acoustic model storage section 107. A virtual speech recognition processing section 102 processes analyzed text data generated by the text analyzing section 101 by making reference to the recognition dictionary, language models and acoustic models so as to generate virtual text data resulted from speech recognition, and compares the virtual text data resulted from speech recognition with the analyzed text data. The update processing section 103 updates the recognition dictionary and language models so as to reduce different point(s) between both sets of text data.