Abstract: In the recording apparatus and reproducing apparatus employing variable length coding, a formatting which prevents propagation of error due to transmission route error is realized. The input quantized value is coded in variable length and recorded in a first memory. The variable length code words recorded in the first memory are read out and formatted, and recorded into a second memory. In reproduction, the quantized value is decoded in the reverse sequence. By executing variable length coding and formatting in a pipeline operation by using two memories, high speed input signals such as moving picture signals can be formatted. Components of the recording apparatus and reproducing apparatus can be shared, and the circuit scale may be effectively reduced.