An apparatus and method for processing physiological signal in exemplary embodiments of the present disclosure are illustrated. The physiological signal processing apparatus includes a first light-emitting element, a second light-emitting element, a light controlling module, an image sensing module, and an analyzing module. The light controlling module controls the first light-emitting element to illuminate a first light and the second light-emitting element to illuminate a second light on a light guide panel providing a finger to touch. The image sensing module retrieves the first light and the second light reflected from the light guide panel and generates an image signal of the finger. The analyzing module retrieves a first physiological signal according to extracting the image signal by the first light, and retrieves a second physiological signal according to extracting the image signal by the second light.本發明實施例提供一種生理訊號處理裝置及其方法。生理訊號處理裝置包括第一發光元件、第二發光元件、光源控制模組、影像感測模組以及分析模組。光源控制模組可控制第一發光元件與第二發光元件發射第一光線與第二光線至供手指接觸的導光板。影像感測模組可感測導光板反射的第一光線與第二光線,並取得手指的影像訊號。分析模組可解析經第一光線萃取的影像訊號而取得第一生理訊號,以及解析經第二光線萃取的影像訊號而取得第二生理訊號。30‧‧‧生理訊號處理裝置301a‧‧‧第一發光元件301b‧‧‧第二發光元件303‧‧‧影像感測模組305‧‧‧光源控制模組307‧‧‧分析模組309‧‧‧驗證模組311‧‧‧遠紅外線感測模組