<p>There is provided a digital dubbing device (1) for compressing audio data in a sound unit for storing it. The digital dubbing device (1) includes: a music data counter (22) for counting the number of music data samples when compressing audio data and detecting a music data string located at the end in the sound unit from the music data according to music data TOC information and the number of music data samples counted; a data storage unit (60) for storing the music data string detected; a music data comparison unit (30) used when the music data dubbing process is interrupted in mid course, for detecting the music data string identical to the music data string stored among the music data; and a control unit (80) for resuming the music data dubbing processing at the music data subsequent to the music data string detected.</p>