A method for processing data is provided to permit finer management and editing of data irrespective of the data structure and the components or nature of the data when managing the recording or reproduction of a variety of data and performing division, connection, deletion, and other editing. The method comprises a first recording and reproduction step of recording and reproducing the data in predetermined units, a processing step of processing the data in predetermined units, a first management data generation step of generating first management data for managing the recording and reproduction of data at the first recording and reproduction step in predetermined units, a second recording and reproduction step of recording and reproducing the data in units smaller than the predetermined units, a second management data generation step of generating the second management data for managing the recording and reproduction of data at the second recording and reproduction step in units smaller than the predetermined units, and a control step of controlling the recording and reproduction at the first recording and reproduction step and the recording and reproduction at second recording and reproduction step based on said first and second management data.