A digital signal encoding method of encoding a plurality of digital signals having different attributes and deriving from the same sound source to produce a plurality of codes, comprising: a step (a) of compression encoding, for a set of m=1 and n=1, an (m, n) digital signal having an m-th quantization precision and an n-th sampling frequency to produce an (m, n) code; and characterized by comprising: a step (b) comprising, for a set of (m, n) within ranges of 2≦m≦M, 2≦n ≦N, a process of compression encoding an (m, n) error signal that is an error signal between the (m, n) digital signal with the m-th quantization precision and the n-th sampling frequency and a signal with the m-th quantization precision and the n-th sampling frequency to produce an (m, n) code, wherein the signal with the m-th quantization precision and the n-th sampling frequency includes at least one of an (m, n) up sampled signal with the m-th quantization precision and the n-th sampling frequency, and an (m, n) precision converted signal with the m-th quantization precision and the n-th sampling frequency, the (m, n) up sampled signal is obtained by up sampling an (m, n-1) digital signal sampled with the m-th quantization precision and the (n-1)-th sampling frequency to the n-th sampling frequency higher than the (n-1)-th sampling frequency, and the (m, n) precision converted signal is obtained by precision converting an (m-1, n) digital signal sampled with the (m-1)-th quantization precision and the n-th sampling frequency to the m-th quantization precision higher than the (m-1)-th quantization precision. a step (a) of compression encoding, for a set of m=1 and n=1, an (m, n) digital signal having an m-th quantization precision and an n-th sampling frequency to produce an (m, n) code; and characterized by comprising: a step (b) comprising, for a set of (m, n) within ranges of 2≦m≦M, 2≦n ≦N, a process of compression encoding an (m, n) error signal that is an error signal between the (m, n) digital signal with the m-th quantization precision and the n-th sampling frequency and a signal with the m-th quantization precision and the n-th sampling frequency to produce an (m, n) code, wherein the signal with the m-th quantization precision and the n-th sampling frequency includes at least one of an (m, n) up sampled signal with the m-th quantization precision and the n-th sampling frequency, and an (m, n) precision converted signal with the m-th quantization precision and the n-th sampling frequency, the (m, n) up sampled signal is obtained by up sampling an (m, n-1) digital signal sampled with the m-th quantization precision and the (n-1)-th sampling frequency to the n-th sampling frequency higher than the (n-1)-th sampling frequency, and the (m, n) precision converted signal is obtained by precision converting an (m-1, n) digital signal sampled with the (m-1)-th quantization precision and the n-th sampling frequency to the m-th quantization precision higher than the (m-1)-th quantization precision. a step (b) comprising, for a set of (m, n) within ranges of 2≦m≦M, 2≦n ≦N, a process of compression encoding an (m, n) error signal that is an error signal between the (m, n) digital signal with the m-th quantization precision and the n-th sampling frequency and a signal with the m-th quantization precision and the n-th sampling frequency to produce an (m, n) code, wherein the signal with the m-th quantization precision and the n-th sampling frequency includes at least one of an (m, n) up sampled signal with the m-th quantization precision and the n-th sampling frequency, and an (m, n) precision converted signal with the m-th quantization precision and the n-th sampling frequency, the (m, n) up sampled signal is obtained by up sampling an (m, n-1) digital signal sampled with the m-th quantization precision and the (n-1)-th sampling frequency to the n-th sampling frequency higher than the (n-1)-th sampling frequency, and the (m, n) precision converted signal is obtained by precision converting an (m-1, n) digital signal sampled with the (m-1)-th quantization precision and the n-th sampling frequency to the m-th quantization precision higher than the (m-1)-th quantization precision.