PROBLEM TO BE SOLVED: To provide a signal processing device, an optical tomographic measuring device, and a signal processing method which effectively eliminate the noises caused by multiple-time reflection.SOLUTION: The signal processing device is a signal processing device for an optical tomographic measuring apparatus which generates measurement light and reference light and measures a tomographic structure of a subject on the basis of the signal intensity of interference light between the reference light and return light of the measurement light from the subject. A calculation unit is configured to calculate, in the return light, the signal intensity of simple reflection which is single-time reflection of the measurement light at each of plural layers virtually set in the depth direction from the surface layer side of the subject. The calculation unit is also configured to calculate, on the basis of the signal intensity of the simple reflection, the signal intensity of multiple-time reflection, or the signal intensity of return light generated by being reflected three times or more at each of the plurality of layers.SELECTED DRAWING: Figure 22COPYRIGHT: (C)2017,JPO&INPIT【課題】多重反射によるノイズを効果的に除去する信号処理装置、光断層測定装置および信号処理方法を提供すること。【解決手段】信号処理装置は、測定光および参照光を生成し、前記参照光と、被測定物からの前記測定光の戻り光との干渉光の信号強度に基づき、前記被測定物の断層構造を測定する光断層測定装置の信号処理装置である。前記演算部は、前記測定光の戻り光のうち、前記被測定物の表層側から深さ方向に仮想的に設定された複数の層でのそれぞれの1回の反射である単純反射の信号強度を算出するように構成される。また、前記演算部は、前記単純反射の信号強度に基づき、前記複数の層で3回以上反射されて生成される戻り光の信号強度である、多重反射の信号強度を算出するように構成される。【選択図】図22