A normalizer normalizes the power of a dither signal calculated by a power calculator based on the average power of a PCM signal in the range of 18 kHz to 20 kHz, wherein the average power is calculated by the power calculator. An oversampling processor oversamples the PCM signal with a quantization frequency of 44.1 kHz and a quantization word length of 16 bits, wherein the PCM signal is inputted from an input terminal at a sampling frequency of 244.1 kHz, and then supplies an output of the oversampling process to an adder. The adder adds the normalized output from the normalizer to the oversampling output from the oversampling processor, and then supplies the addition output to an oversampling processor.