Abstract: A transmitter and receiver adapted to deliver transformed information obtained by transforming the text information of an electronic mail into intermediate language information as voicing information. The transmitting apparatus generates intermediate language information on the basis of the text data received by the transmitting apparatus and also transformed information on the basis of the intermediate language information and transmits the information to the receiving apparatus. Upon receiving the transformed information, the receiving apparatus retrieves the intermediate language information from the received transformed data, and carries out an operation of voice synthesis on the basis of the retrieved intermediate language information and outputs the synthesized voice.