This paper presents a computationally efficient approach to blind source separation (BSS) of audio signals, applicable even when there are more sources than microphones (i.e., the underdetermined case). When there are as many sources as microphones (i.e., the determined case), BSS can be performed computationally efficiently by independent component analysis (ICA). Unfortunately, however, ICA is basically inapplicable to the underdetermined case. Another BSS approach using the multichannel Wiener filter (MWF) is applicable even to this case, and encompasses full-rank spatial covariance analysis (FCA) and multichannel non-negative matrix factorization (MNMF). However, these methods require massive numbers of matrix