An overview of sound localization according to the present embodiment will be described. Out-of-head localization according to the present embodiment performs out-of-head localization by using spatial acoustic transfer characteristics and ear canal transfer characteristics. The spatial acoustic transfer characteristics are transfer characteristics from a sound source, such as a speaker, to the ear canal. The ear canal transfer characteristics are transfer characteristics from a speaker unit of headphones or earphones to the eardrum. In the present embodiment, spatial acoustic transfer characteristics while headphones or earphones are not worn are measured, ear canal transfer characteristics while headphones or earphones are worn are measured, and the out-of-head localization is achieved by using measurement data in the measurements. The present embodiment has a distinctive feature in a microphone system for measuring spatial acoustic transfer characteristics or ear canal transfer characteristics.