An audio data editing method, recording medium employing the same, and a digital audio player. The digital audio player extracts an audio data, which is received through a key input portion having an editing key for adjusting an extraction data rate and also through an input portion, according to the extraction data rate selected through the key input portion. The digital audio player includes a controller for storing the extracted audio data in a memory portion. According to the audio data editing method, recording medium, and digital audio player, the audio data file can be edited at any scale, and accordingly, the memory capacity of portable digital audio device can be utilized more efficiently.