Abstract: A method and apparatus for determining an interpolated value for an audio data error sample included within a plurality of audio data samples. The audio data error sample may be replaced with the determined interpolated value so as to conceal the error sample. Such method and apparatus involves detecting an error pattern which corresponds to the presence or absence of errors of a number of data samples before and after the error sample to be concealed, obtaining coefficients based upon the detected error pattern, and processing the audio data samples and coefficients in a manner corresponding to an interpolating equation of an nth degree (where n=1, 2, 3 . . . ) so as to obtain the interpolated value. Such interpolating equation may correspond to a Lagrange polynomial equation.