The present invention relates to an encoding device for saving the number of bits of codes. In step S11, the differential value between a normalization coefficient Bi to be encoded and a normalization coefficient Bi-1 for an encoding unit Ai-1 in a band adjacent to the lower side of an encoding unit Ai corresponding to the normalization coefficient Bi is computed. In step S12, reference is made to a table in which a differential value having a high frequency of occurrence is associated with a code having a small number of bits, and a code corresponding to the computed differential value is read. In step S13, it is determined whether or not all normalization coefficients B have been encoded. If it is determined that all normalization coefficients B have been encoded, in step S14, the code read in step S12 is output. The present invention is applicable to an audio recorder.