Efficient encoding method for carrying out variable bit allocation between channels to samples in the time region or samples in the frequency region of a plurality of channels with respect to information signals of a plurality of channels (CH1CH8). This efficient encoding method decomposes bit allocation quantity to channels (CH1, CH3, CH6) in which bit quantity greater than fixed reference quantity (e.g., 147 kbps) is allocated into first bit allocation quantity which is not above 147 kbps and the remaining second bit allocation quantity (bit allocation quantity above 147 kbps) to quantize them. By using this efficient encoding method, it is possible to reproduce, in the state of high sound quality, by making use of inter-channel bit allocation, compressed signals in which sound quality is improved by using inter- channel bit allocation technology with respect to compression of multi- channel system. In addition, also with ordinarily frequently used decoders adapted for carrying out bit allocation within channels by using bit rate less than fixed value individually with respect to respective channels, such compressed signals can be reproduced without great degradation of sound quality.
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