An encoding device includes an encoding section for generating bit streams having a variable frame length from an input audio signal, a maximum frame length of the bit streams being fixed; a storage section for storing the bit streams generated by the encoding section; and a transfer section for transferring the bit streams at a prescribed transfer rate. The storage section includes a buffer having a capacity corresponding to at least a value which is obtained by subtracting an amount of the bit streams transferable in one frame time period at a minimum possible transfer rate from a value of twice the maximum frame length.