A commercial sending system that can easily record a non-recorded commercial material is provided. When a play list is input from a creating block or a receiving block, a CM material DB managing block is asked whether or not CM materials included in the list have been recorded in the system. If a non-recorded CM material is included in the list, the non-recorded CM material is displayed on a sending terminal. In addition, a record list creating block automatically creates a record list for the non-recorded CM material. The record list is displayed on a recording terminal. These operations are performed for all CM materials included in the list.