Provided is a noise eliminating device that includes: a signal calculator that calculates a difference signal between a signal of one channel out of a plurality of signals input from a plurality of channels and a signal of another channel a variable filter unit that processes and outputs the signals of channels an adaptive filter unit that operates by receiving a composite signal of the difference signal and another signal as an input signal and a unit that calculates an error signal between an output signal of the adaptive filter unit and a signal having correlation with the another signal being set as a desired signal. Characteristics of the adaptive filter are changed by using the error signal. Further, characteristics of the variable filter are changed in accordance with a change in the characteristics of the adaptive filter.