The invention once stores PCM data to a memory and after a predetermined time is elapsed, reading in again and making to output whereby makes to delay the PCM data. The invention comprises a memory for once storing a PCM data converted to parallel, a delay time setting circuit for setting a delay time of PCM data, and a comparator and control circuit for comparing a setting value from the delay time setting circuit and a high order 10 bits writing address of the memory and thereby providing an address and control signal for either initiating a high order 10 bits reading address of the memory or else for writing or reading to the memory.