A variable length coding method designed to assign a different number of coding bits in accordance with the information content a sample holds when an analog signal such as a television signal or the like is converted to a digital signal. An assigning method of coding bits used to a luminance signal is different from that used to a chrominance signal. A variable length coding method is further capable of selecting an optimum assigning method in accordance with contents of an original signal from a plurality of determined assigning methods of coding bits. The data related to the plurality of assigning methods of coding bits is recorded on a medium after it is added to a coded digital signal. <IMAGE>
