To provide a device by which gain adjustment for the PCM conversion of a 1-bit audio signal is possible without increasing a decimation processing time by a simple configuration.

A peak position detector 10 detects a peak address of 1-bit streams sequentially read from a 1-bit audio file 80, and a peak address corrector 20 corrects the peak address. A data reader 30 reads 1-bit data to the corrected peak address to be given to a decimation filter 40. Then, since a normalization coefficient calculator 70 calculates a normalization coefficient based on a PCM signal from the decimation filter 40, and a normalizer 50 multiplies the PCM signal outputted by giving the sequentially read 1-bit streams to the decimation filter 40 by the normalization coefficient, the gain adjustment is exactly and easily performed.

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