A physiological signal processing apparatus and a method for the same. The physiological signal processing apparatus includes a first light-emitting element, a second light-emitting element, a light control module, an image sensing module and an analyzing module. The light control module is capable of controlling the first light-emitting element to emit a first light beam and the second light-emitting element to emit a second light beam on a light guide panel for a finger to touch. The image sensing module is capable of sensing the first light beam and the second light beam reflected by the light guide panel and acquiring an image signal of the finger. The analyzing module is capable of analyzing the image signal extracted by the first light beam to acquire a first physiological signal and analyzing the image signal extracted by the second light beam to acquire a second physiological signal.
