PURPOSE: To execute a mode switching with little power without spoiling S/N and sound quality, by providing a timing control circuit to control the supplying timing of at least one of a bit clock and a data latch signal to a D/A converting means by a prescribed signal.

CONSTITUTION: From a PCM decoder 1, the bit clock and the data latch signal to synchronize with L and R serial data are outputted as timing signals for a D/A conversion in D/A converter 2L and 2R. In a timing control circuit 8A, the supplying timing of the bit clock and the data latch signal to the D/A converters 2L and 2R is controlled based on Lch and Rch selecting signals as the prescribed control signals outputted from a selecting signal generating circuit 6. Thus, by executing the switching of an output mode on a digital data stage, the mode switching can be executed without inserting a relay and an analog switch to unfavorably influenced on the tone quality, etc., into an audio signal line and therefore, an audio signal with high quality and an excellent S/N can be reproduced.