System for recording and reproducing of pcm digital audio signal

Audio recording and reproducing system according to the invention makes it possible to play back the audio signal sampled according to a new recording method in an audio device having a sampling frequency according to the conventional recording method. Formatting unit then formats the odd-numbered audio samples and even-numbered audio samples of digital audio signals in a form that can be separated from one another. Inverse formatting unit to thereby inverse formatting the formatted audio signal based on the operating frequency of the audio signal, the sampling frequency and the D / A converter has typed. When the sampling frequency of the audio signal matches the operating frequency of the D / A converter, an inverse formatting unit on the basis of the recording format, it rearranges to the data sequence prior to being formatted audio samples. The operating frequency of the D / A converter is twice the sampling frequency of the audio signal, the inverse formatting unit performs interpolation for all audio samples. If the sampling frequency of the audio signal is two times the operating frequency of the D / A converter, an inverse formatting unit to select only the odd-numbered audio samples (or even-numbered audio samples). D / A converter is the digital audio samples processed by the inverse formatting-then-to-analog conversion.