This invention relates to a materials sending apparatus for creating an edit list of an material including one or both of video data and audio data and sending the material, comprising: edit list creating means for creating an edit list containing information associated with an edit point of the material and information associated with a destination on which the material is recorded; reconfiguring means for splitting the edit list for each recording destination on which the material is recorded and reconfiguring the edit list for the each recording destination; and materials output means for outputting the material edited on the basis of the reconfigured edit list.