The present invention provides a method and apparatus that transforms input signals X0, X1, X2, X3 using a 4-point Hadamard transform matrix, and of the resulting transformation data, rounds up the LSB of the first transformed data and rounds down the LSB of the remaining odd-numbered data. When restoring the data to its original state the rounding is executed after a Hadamard inverse transformation is performed, thereby restoring the data to its original state X0, X1, X2, X3.