There is provided a signal processing apparatus that generates play list information for controlling the reproducing procedure carried out by reproducing means such that in recording a new information signal on a recording medium on which is previously recorded an information signal, the new information signal is reproduced in succession to reproduction of the previously recorded information signal up to a reproduction stop position, and upon completion of the reproduction of the new information signal, the previously recorded information signal is reproduced again from a position corresponding to the reproduction stop position thereof.