A recording/reproducing method and an apparatus for carrying out the same are disclosed wherein a cesium atomic clock, a hydrogen atomic clock or a mercury atomic clock (1) is used as a digital audio reference oscillator so as to minimize jitter which may occur during a recording process performed after analog-to-digital conversion or digital-to-digital conversion, or during digital-to-analog conversion. With the jitter thus minimized, acoustic characteristics including jitter noise and sound resolution are greatly improved, and a sound can be reproduced with high sound quality and high fidelity that are comparable to those achieved in an analog audio system.