A method and a device for computing sense data, which automatically compute data relating to feelings or senses generated by the human sensations by analyzing signals, such as audio signals, relating to the sensations. In the device, a MP3 decoder storing unit stores digital sound data which has been recorded using MP3 system. A decompression unit decompresses MP3 data which has been decompressed, and outputs as sound pressure value data at each frequency area. A sense data computation unit includes a feeling analysis unit and a rhythm analysis unit. The rhythm analysis unit obtains count of beats per unit time based on the sound pressure value data. The feeling analysis unit obtains a few kinds of feeling parameter values based on the sound pressure value data, determines the kind and level of feelings based on the value of feeling parameter and the count of beats per unit time, and writes the results thereof into a sense data accumulation unit.