A recording apparatus for performing processing based on audio data, the recording apparatus comprising: receiving means for receiving an input of a transport stream in which first TS (Transport Stream) packets and second TS packets are multiplexed, the first TS packets being TS packets generated by TS-packetizing audio data encoded using a first encoding method that is a predetermined encoding method and the second TS packets being TS packets generated by TS-packetizing audio data encoded using a second encoding method different from the first encoding method, the second encoding method being a variable-length encoding method and providing a higher audio quality than the first encoding method, wherein the first TS packets and the second TS packets encode the same audio data content and include the same PID, a transport_priority flag stored in the TS header of the first TS packets has a value indicative of first TS packets comprising audio data encoded using the first encoding method and a transport_priority flag stored in the TS header of the second TS packets has a value indicative of second TS packets comprising audio data encoded using the second encoding method, and the receiving means is arranged to discriminate first TS packets from second TS packets based on the transport_priority flags in the headers of the first and second TS packets; obtaining means for obtaining time information used for decoding as first time information, the time information being included in one of the first TS packets of the transport stream received by the receiving means; determining means for determining whether or not one of the second TS packets that includes the time information having the same time value as the first time information exists after the one first TS packet from which the first time information is obtained by the obtaining means in the transport stream; setting means for setting, as an entry point to both the audio data encoded using the first encoding method and the audio data encoded using the second encoding method, the one first TS packet from which the first time information is obtained when the determining means determines that the one second TS packet including the time information having the same time value as the first time information exists after the one first TS packet from which the first time information is obtained; creating means for creating a table in respect of said transport stream having multiplexed first and second transport packets including said PID, wherein the table associates the packet number of the one first TS packet set as the entry point by the setting means and the first time information; and recording controlling means for recording the table created by the creating means onto a recording medium. receiving means for receiving an input of a transport stream in which first TS (Transport Stream) packets and second TS packets are multiplexed, the first TS packets being TS packets generated by TS-packetizing audio data encoded using a first encoding method that is a predetermined encoding method and the second TS packets being TS packets generated by TS-packetizing audio data encoded using a second encoding method different from the first encoding method, the second encoding method being a variable-length encoding method and providing a higher audio quality than the first encoding method, wherein the first TS packets and the second TS packets encode the same audio data content and include the same PID, a transport_priority flag stored in the TS header of the first TS packets has a value indicative of first TS packets comprising audio data encoded using the first encoding method and a transport_priority flag stored in the TS header of the second TS packets has a value indicative of second TS packets comprising audio data encoded using the second encoding method, and the receiving means is arranged to discriminate first TS packets from second TS packets based on the transport_priority flags in the headers of the first and second TS packets; obtaining means for obtaining time information used for decoding as first time information, the time information being included in one of the first TS packets of the transport stream received by the receiving means; determining means for determining whether or not one of the second TS packets that includes the time information having the same time value as the first time information exists after the one first TS packet from which the first time information is obtained by the obtaining means in the transport stream; setting means for setting, as an entry point to both the audio data encoded using the first encoding method and the audio data encoded using the second encoding method, the one first TS packet from which the first time information is obtained when the determining means determines that the one second TS packet including the time information having the same time value as the first time information exists after the one first TS packet from which the first time information is obtained; creating means for creating a table in respect of said transport stream having multiplexed first and second transport packets including said PID, wherein the table associates the packet number of the one first TS packet set as the entry point by the setting means and the first time information; and recording controlling means for recording the table created by the creating means onto a recording medium.