A recording and/or reproducing apparatus for recording and/or reproducing digital audio signal on a recording medium such as a magnetic tape, which includes a recording and/or reproducing unit, an analog-to-digital convertor, a decimation filter, and noise shaper. The recording and/or reproducing unit records and/or reproduces signal on a recording medium at a speed double relative moving speed of a head and the recording medium at least. The analog-to-digital convertor converts input analog audio signal into digital signal with a sampling frequency which is above the audio frequency band, and sufficiently higher than the maximum frequency capable of recording by the recording and/or reproducing unit. The decimation filter reduces the sampling frequency of the digital signal output from the analog-to-digital convertor, and converts it into digital signal of m-bit (m>n). The noise shaper converts the digital signal from the decimation filter from m-bit to n-bit, and then in requantizing, shapes noise so as to suppress within the audio frequency band, and supplies it to the recording and/or reproducing unit.