A transfer function estimating device for estimating a transfer function of a sound, includes: a sound receiving module receiving a sound from a given sound source and converting the sound into a tone signal； a storage module storing first transfer functions of the sound propagating from the given sound source to the sound receiving module and transformation coefficients for converting the first transfer functions into given second transfer functions so as to associate with each other； a reference tone signal acquiring module acquiring a reference tone signal of the sound source； an acquiring module acquiring a transfer function of the sound received by the sound receiving module on the basis of the tone signal and the reference tone signal； a specifying module acquiring a cross-correlation value between the transfer function acquired by the acquiring module and each of the first transfer functions stored in the storage module.
