The present invention is to provide a digital video-audio signal recording and reproducing apparatus that allows the number of channels of audio data and the data width per sample to be changed corresponding to user's settings. 24-bit/sample audio data that is input as serial data to Ch 1 of the digital...http://www.google.com.au/patents/US6950603?utm_source=gb-gplus-sharePatent US6950603 - Digital signal, processing apparatus, digital signal processing method, digital signal recording apparatus, digital signal reproducing apparatus, and digital video-audio signal recording and reproducing apparatus