Abstract: When encoded data is divided every predetermined length, a header is added, the data is packetized, a header is further added to thereby form pack data, and the data is recorded onto a recording medium which is divided into sectors and can be accessed on said sector unit basis, encode units are stuffed and recorded into each packet and a position of a complete encode unit existing at the head of the sector is indicated by a pointer. If the pointer is used, the position of the encode unit serving as a complete encode unit is known, so that the decoding can be immediately started from the head of the encode unit. A length up to the head of the complete encode unit can be specified by the sector number if the encode unit is determined by a fixed length.