A vehicular audio processing unit includes a receiver that receives voice data by wirelessly communicating with audio equipment, an audio processor that applies predetermined audio processing to the voice data received by the receiver, a transmitter that transmits the voice data to which the audio processor applies the predetermined audio processing by wirelessly communicating with an audio output device that can output a sound, and a sensor that detects an operational status of a vehicle with which the unit is provided. The audio processor automatically modifies the predetermined audio processing based on the operational status detected by the operational status detector to the voice data received by the receive, thereby the user is not required to perform any operation for varying the voice output according to an operational status of the vehicle.