It is possible to reduce degradation of audio quality when distributing a music component or a melody to a mobile terminal by a highly efficient audio encoding method. An audio processing device includes: an audio decoding unit (110) which decodes an inputted bit stream which has been compressed/encoded and outputs the stream; an auditory masking shaping unit (120) which suppresses a signal component which becomes auditorily unnecessary by the auditory masking effect among the signal components of the output signal; and an audio encoding unit (130) which executes an audio encoding process for compressing/encoding the output signal of the auditory masking shaping unit and outputs a bit stream.
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