In addition, the acoustic device 10E reproduces the low frequency of the left ear signal with bidirectional directivity by using the speakers 11LP and 11SB arranged back-to-back. Therefore, with regard to the low frequency of the left ear signal, the level of sound that propagates toward the right ear direction becomes almost zero in comparison with the level of sound that propagates toward the left ear direction of the listener M (indicated by an arrow c), and this makes it possible to drastically reduce a crosstalk component related to the left ear signal. In addition, the acoustic device 10E reproduces the low frequency of the right ear signal with bidirectional directivity by using the speakers 11RP and 11SA arranged back-to-back. This also makes it possible to drastically reduce a crosstalk component related to the low frequency of the right ear signal in a similar way.