A data recording apparatus for recording sampled audio data and video data onto a recording medium, comprising: data analyzing means adapted to analyze input audio data, to identify a channel assignment and, as a result, a number of channels of the input audio data and a channel configuration, and to identify (S22, S24) a sampling frequency and a number of sample bits being 16, 20 or 24 of the input audio data; series-of-samples generating means adapted to generate, for the identified number of sample bits being 16, 20 or 24, a series of samples by arranging consecutively samples (301-1, 302-1, 303-1, 304-1) of the audio data which are sampled with the same timing for a plurality of channels in a predetermined order on the basis of an analysis result by the analyzing means; element-packet generating means adapted to generate an element packet by generating an audio frame (LPCM_audio_frame) by combining, for the identified number of sample bits being 16, 20 or 24, an even number of the series of samples generated by the series-of-samples generating means, and by adding header information (LPCM_audio_data_header, 271) comprising data (channel_assignment) indicating the identified channel assignment, data (bits_per_sample) indicating the identified number of sample bits, and data (sampling_frequency) indicating the identified sampling frequency; transmission-packet generating means adapted to generate a transmission packet by splitting the element packet generated by the element-packet generating means into transmission packets composed of a predetermined number of bits; and drive means configured to record the generated transmission packet on the recording medium; and characterised in that the analyzing means further includes sample-converting means configured to determine if the identified number of sample bits is equal to 20 and to add a predetermined pattern of 4 bits to the samples if a determination is made that the identified number of sample bits is 20; and the series-of-samples generating means is configured to determine if the identified number of channels is an odd number, and when it is determined that the identified number of channels is an odd number, to append to the series of samples a pseudo sample with the same number of bits as those of the samples and a predetermined pattern of the bits after the sample which is sampled for the last channel of the plurality of channels. data analyzing means adapted to analyze input audio data, to identify a channel assignment and, as a result, a number of channels of the input audio data and a channel configuration, and to identify (S22, S24) a sampling frequency and a number of sample bits being 16, 20 or 24 of the input audio data; series-of-samples generating means adapted to generate, for the identified number of sample bits being 16, 20 or 24, a series of samples by arranging consecutively samples (301-1, 302-1, 303-1, 304-1) of the audio data which are sampled with the same timing for a plurality of channels in a predetermined order on the basis of an analysis result by the analyzing means; element-packet generating means adapted to generate an element packet by generating an audio frame (LPCM_audio_frame) by combining, for the identified number of sample bits being 16, 20 or 24, an even number of the series of samples generated by the series-of-samples generating means, and by adding header information (LPCM_audio_data_header, 271) comprising data (channel_assignment) indicating the identified channel assignment, data (bits_per_sample) indicating the identified number of sample bits, and data (sampling_frequency) indicating the identified sampling frequency; transmission-packet generating means adapted to generate a transmission packet by splitting the element packet generated by the element-packet generating means into transmission packets composed of a predetermined number of bits; and drive means configured to record the generated transmission packet on the recording medium; and characterised in that the analyzing means further includes sample-converting means configured to determine if the identified number of sample bits is equal to 20 and to add a predetermined pattern of 4 bits to the samples if a determination is made that the identified number of sample bits is 20; and the series-of-samples generating means is configured to determine if the identified number of channels is an odd number, and when it is determined that the identified number of channels is an odd number, to append to the series of samples a pseudo sample with the same number of bits as those of the samples and a predetermined pattern of the bits after the sample which is sampled for the last channel of the plurality of channels.