A material processing apparatus for encoding material data and recording the encoded data on a recording medium, for generating, from the encoded data, material exchange format, MXF, files including a header part and a body part containing the encoded data, and for transferring the MXF files to an editing apparatus, the header part containing data about a clip, the clip being an operation sequence beginning with the start of material recording of the encoded data and terminating with the end of material recording of the encoded data, the material data comprising at least one of video, sound, and ancillary data, characterized by comprising: header generating means for analyzing the encoded data, dividing the encoded data into a plurality of timelines if the encoded data is too large to be transferred to the editing apparatus and for inserting respective timeline data about the timeline representing the order in which to transmit timelines, into the header part of a respective MXF file; file generating means for inserting the timeline associated with the respective timeline data, into the body part following the header part generated by the header generating means, to generate one-file transfer data as the respective MXF files, and for outputting the one-file transfer data to the editing apparatus; and clip data file generating means for generating a clip data file other than the respective MXF files and outputting the same to the editing apparatus after the file generating means has generated a first MXF file for the first time-line of the timelines dividing the encoded data, the first timeline being the timeline at which the recording has started, the first clip data file containing the timeline data corresponding to the first timeline, updating the clip data file and outputting the same to the editing apparatus after the file generating means has generated a second MXF file for a second timeline of the timelines dividing the encoded data, the updated clip data file being generated by combining timeline data corresponding to the second timeline and timeline data corresponding to preceding timelines and containing link data for linking the second MXF file to an immediately preceding MXF file. header generating means for analyzing the encoded data, dividing the encoded data into a plurality of timelines if the encoded data is too large to be transferred to the editing apparatus and for inserting respective timeline data about the timeline representing the order in which to transmit timelines, into the header part of a respective MXF file; file generating means for inserting the timeline associated with the respective timeline data, into the body part following the header part generated by the header generating means, to generate one-file transfer data as the respective MXF files, and for outputting the one-file transfer data to the editing apparatus; and clip data file generating means for generating a clip data file other than the respective MXF files and outputting the same to the editing apparatus after the file generating means has generated a first MXF file for the first time-line of the timelines dividing the encoded data, the first timeline being the timeline at which the recording has started, the first clip data file containing the timeline data corresponding to the first timeline, updating the clip data file and outputting the same to the editing apparatus after the file generating means has generated a second MXF file for a second timeline of the timelines dividing the encoded data, the updated clip data file being generated by combining timeline data corresponding to the second timeline and timeline data corresponding to preceding timelines and containing link data for linking the second MXF file to an immediately preceding MXF file. generating a clip data file other than the respective MXF files and outputting the same to the editing apparatus after the file generating means has generated a first MXF file for the first time-line of the timelines dividing the encoded data, the first timeline being the timeline at which the recording has started, the first clip data file containing the timeline data corresponding to the first timeline, updating the clip data file and outputting the same to the editing apparatus after the file generating means has generated a second MXF file for a second timeline of the timelines dividing the encoded data, the updated clip data file being generated by combining timeline data corresponding to the second timeline and timeline data corresponding to preceding timelines and containing link data for linking the second MXF file to an immediately preceding MXF file.