Digital audio coder of channel bit

The device comprises an information quantity calculating unit(220) for generating a perceptual entropy for a plurality of channels (210a,210b,210c) and frame of the channel by using frame group having a plurality of frames, an adaptive frame channel bit allocating unit(230) for allocating bit adaptively to a plurality of channels(210a,210b,210c) obtained by the information quantity calculating unit(220), and a coding unit(240) for coding a plurality of channels(210a,210b,210c) and a frame of the channel after digital audio signal having a plurality of frames allocated to a plurality of channels(210a,210b,210c) and the frame of the channel by application of allocating bit.