A prediction signal calculator with a limit function is provided with a multiplier calculating a partial prediction signal composed of the product of a polar prediction coefficient for generating a regenerative signal and a quantized regenerative signal, a display conversion section for converting the partial prediction signal from floating point representation to an absolute value display, and a limiter executing processing for substituting limit values in the partial prediction signal satisfying overflow conditions during conversion of the partial prediction signal from floating point representation to an absolute value display in the event that the error detector determines that there are code errors in the audio data for a predetermined number of frames of the audio data.