When creating SBR data in a the low-resolution mode, an encoding device divides a high-frequency component of input audio data being encoded by SBR method into a high-frequency band and a low-frequency band, and calculates an average high-frequency power value that indicates the average value of the power in the high-frequency band of the audio data, as well as an average low-frequency power value that indicates the average value of the power in the low-frequency band of the audio data. The encoding device then compares the average high-frequency power value and the average low-frequency power value, selecting the smaller of the two. The encoding device then corrects the power of the high-frequency component of the signal being encoded by the SBR method so that it equals the selected average power value.