Abstract: When manufacturing several types of player having different functions, as many components as possible are used in common to all the types of player so that the production cost is reduced. A main control circuit, including a flash ROM, and other common circuits are mounted on a main board. No programs are written in the flash ROM in the state where the player to be produced is not yet specified. In the manufacturing process for one of a cassette tape player, a CD player and an MD player, a corresponding one is selected from among drive mechanisms for those various players, a corresponding one is selected from among front panels, and a program for operating the selected drive mechanism and front panel in an adapted manner is written into the flash ROM. The selected drive mechanism, the selected front panel and the main board are attached to a main chassis.