A dubbing apparatus to dub data managed per program like audio data such as a piece of music is provided. In the dubbing apparatus, for passing output data read from a CD through a CD drive for compression of the data and transferring the compressed data for recording to an HD drive, an HD TOC being breakpoint information is generated based on specified information indicative of a track break of output data read from the HD drive. The HD drive generates a FAT based on the HD TOC. In the HD drive, the dubbed data can be managed per track accurately and properly without having to monitor any information indicative of each track break such as sub Q data synchronously with a stream of dubbing data.