A scalable decoding apparatus capable of providing decoded audio signals of high quality having less degradation of a high frequency spectrum even when decoding audio signals by generating the high frequency spectrum by use of a low frequency spectrum. In the apparatus, an amplitude adjusting part uses different adjustment coefficients in accordance with the characteristic of first layer spectrum information to adjust the amplitude of a first layer decoded signal spectrum, and then outputs the amplitude-adjusted first layer decoded signal spectrum to a pseudo-spectrum generating part. Using amplitude-adjusted first layer decoded signal spectrum received from the amplitude adjusting part, the pseudo-spectrum generating part generates and outputs a pseudo-spectrum of high frequencies to a scaling part. The scaling part scales the spectrum received from the pseudo-spectrum generating part and then outputs it to an adder.