To provide a signal-coding apparatus for reducing the total number of lists for retaining possibly occurring data values to data where occurrence probability deviates when data are compressed to a voice signal and/or an image image-processed to be processed by a computer, a built-in apparatus, or the like.

The signal-coding apparatus has a list-storing means where the size of the amount of data to be stored is smaller than the N-th power of 2, compares packing data where inputted digital data are divided into each N bits with data in a list stored in the list-storing means, generates symbols and reconfigures the list according to the comparison result, and compresses the generated row of symbols for forming a codeword.