Abstract: For achieving a recording apparatus and a reproducing apparatus enabling to function an interface of digital signals even when recording and reproducing analog signals, wherein the analog signal reproduced in an analog signal recording/reproducing circuit is converted into the digital signal in an encoder so as to be outputted from an interface circuit when reproducing the analog signal, while the digital signal inputted from the interface circuit is converted in a decoder into the analog signal to be recorded when recording the analog signal. Further, it comprises a digital signal recording/reproducing circuit for recording/reproducing a first digital signal into a recording medium, a converter for converting between the first digital signal and a second digital signal, and an interface circuit for inputting/outputting the second digital signal.