To realize active control ground that sets inverted output of an amplification circuit to ground with simple configuration.A DAP 1 comprises a positive side DAC 7 that D/A-converts digital audio data into analog audio data, a positive side amplification circuit 9 that amplifies the analog audio data that the DAC 7 D/A-converts, a negative side DAC 8 that D/A-converts the digital audio data into the analog audio data, and a negative side amplification circuit 10 that amplifies the analog audio data that the DAC 8 D/A-converts, and a CPU 2. The CPU 2 mutes the DAC 8 in case of an ACG mode that sets output of the amplification circuit 10 to ground.