the calculation of the values tf ts tm and th are the same as the above described equations 26 to 32 and therefore the description is not repeated the calculation of the values tf ts tm and th are the same as the equation 33 to 37 so that the description is not repeated although conversion between the smpte ebu film time code and the digital audio interface time code by sample by sample has been described in the foregoing equations for conversion may be provided in the similar manner for other types of time codes based on the idea of the seventh embodiment the smpte ebu film time code recorded in the dat may be converted into the digital audio interface time code transmitted by the channel status data for professional use to be outputted the reverse operation is also possible an eighth embodiment will be described in which user data of the digital audio interface are all recorded by using a plurality of packs and pack number indicating the order are added thereto fig5 is a schematic block diagram of the eighth embodiment the structure of the embodiment shown in fig5 is the same as that of the prior art shown in fig5 except a user data pack generating circuit 150 a user data dividing circuit 151.