The present invention relates to an encoding device for saving the number of
bits of codes. In step S11, the differential value between a normalization
coefficient Bi to be encoded and a normalization coefficient Bi-1
for an encoding unit Ai-1 in a band adjacent to the lower side
of an encoding unit Ai corresponding to the normalization coefficient
Bi is computed. In step S12, reference is made to a table in
which a differential value having a high frequency of occurrence is associated
with a code having a small number of bits, and a code corresponding to the computed
differential value is read. In step S13, it is determined whether or not
all normalization coefficients B have been encoded. If it is determined that all
normalization coefficients B have been encoded, in step S14, the code read
in step S12 is output. The present invention is applicable to an audio recorder.