Sound reproducing apparatus and method for providing virtual sound source

The sound reproducing apparatus and the sound reproducing method for providing an optimal virtual sound source are disclosed. The sound reproducing apparatus according to the present invention, the output of the the generated virtual sound signal generation unit for generating a virtual sound signal corresponding to locations and the number of target virtual sound sources on the basis of one or more sound signals is inputted, the virtual sound signal a predetermined number of the output includes a virtual sound signal downmix to downmixed into a virtual sound signal corresponding to the channel. Thus, without applying the number and locations of standardized virtual sound sources existing provide a variety of locations and the number of virtual sound sources, so it is possible to provide an optimal virtual sound source in accordance with each situation. A virtual sound source, the sound reproducing apparatus, a virtual sound signal