In a music reproducing apparatus for converting audio data into audio data of different data format so as to reproduce it, gapless reproduction and cross-fade reproduction are performed in a switching manner, and generation of a noise at time of the gapless reproduction is repressed. When a reproducing section performs the gapless reproduction, a converting section performs conversion into PCM data to be reproduced latterly using a buffer used for conversion into the PCM data to be reproduced formerly. Further, when the reproducing section performs the cross-fade reproduction, the converting section generates a buffer different from the buffer used for the conversion into the PCM data to be reproduced formerly in a storage section, and performs the conversion into the PCM data to be reproduced latterly using the generated buffer.