At the coder side, bits of samples of each frame of an input digital signal are concatenated every digit common to the samples across each frame to generate equi-order bit sequences, which are output as packets. At the decoding side, the input equi-order sequences are arranged inversely to their arrangement at the coder side to reconstruct sample sequences. When a packet dropout occurs, a missing information compensating part 430 correct the reconstructed sample sequences in a manner to reduce an error between the spectral envelope of the reconstructed sample sequence concerned and a known spectral envelope.