A data arranging method for linear PCM data, which allows both low-class and high-class machines to easily perform a reproduction process and can cope with multiple channels. Data having a structure in which each sample data of 20 bits or 24 bits of individual channels is separated to a main word consisting of 16 bits and an extra word consisting of 4 or 8 bits, a collection of 2n-th main words of the individual channels is arranged, a collection of (2n+1)-th main words of the individual channels is then arranged, a collection of 2n-th extra words of the individual channels is then arranged, and a collection of (2n+1)-th extra words of the individual channels is then arranged, is recorded on a recording medium or transferred.