When underflow of a sub-Q data table occurs, a sub-Q data processing section does not read and output sub-Q data but outputs only audio data. Moreover, to achieve consistency between audio data and the sub-Q data in terms of buffer management, an input processing section includes respective counters for managing respective input data amounts of the audio data and the sub-Q data. Then, the input processing section executes management so that overflow and underflow of the sub-Q data table are suppressed as much as possible and a switch changes an IEC output mode at a time of audio processing and a time of dubbing. Thus, sound deterioration, and error recording in equipment to which the audio player is connected, and the like can be prevented.