A signal processing device comprising a signal processing unit for processing an electrical SPU-input signal comprising frequencies in the audible frequency range between a minimum frequency and a maximum frequency, and providing a processed SPU output signal. An FM to AM transformation unit transforms an FM2AM input signal originating from the SPU-input signal and comprising at least a part of the frequency range of the SPU-input signal from a frequency modulated signal to an amplitude modulated signal to provide an FM2AM output signal, which is used in the generation of the processed SPU output signal.