A signal decoding apparatus preventing substantial noise from being produced when transmission error occurs during decoding of scalable-coded information. In this signal decoding apparatus, a coded information operation section (601) performs error detection for base layer coded information, first enhancement layer coded information and second enhancement layer coded information using transmission error detection bits. A decoding operation control section (602) performs ON/OFF control of control switches (606, 607) in accordance with pattern information indicating error detection results and bit rate patterns, and controls the sampling frequencies of sampling frequency adjustment sections (608, 609). A base layer decoding section (603), first enhancement layer decoding section (604) and second enhancement layer decoding section (605) perform decoding of coded information or frame loss compensation processing, depending on error detection results and bit rates. Sampling frequency adjustment sections (608, 609) adjust the sampling frequency of the decoded signal.