A digital recording apparatus for recording 1-bit digital audio data of a first sampling frequency on a recording medium in accordance with the recording format of multi-bit PCM data of a second sampling frequency includes a storage section to which input 1-bit digital audio data of the first sampling frequency is written; an encoder configured to read, from the storage section, the 1-bit digital audio data at a clock synchronized with the second sampling frequency and configured to convert the 1-bit digital audio data in such a manner that bits of the 1-bit digital audio data are arrayed in a 1-bit data area provided in the multi-bit PCM data that is in accord with the recording format; and a recorder configured to record data output from the encoder on the recording medium in accordance with the recording format.