An encoding device includes an encoding section for generating hit streams having
a variable frame length from an input audio signal, a maximum frame length of the
bit streams being fixed; a storage section for storing the bit streams generated
by the encoding section; and a transfer section for transferring the bit streams
at a prescribed transfer rate. The storage section includes a buffer having a capacity
corresponding to at least a value which is obtained by subtracting an amount of
the bit streams transferable in one frame time period at a minimum possible transfer
rate from a value of twice the maximum frame length.
