To simplify processing in performing bidirectional communication of voice data.

The voice data transmitting/receiving device comprises: a first memory means which stores first voice data; a receiving means which receives the first voice data from external equipment through a communication line and writes the data into the first memory means; a clock generating means which periodically generates a clock signal; an output means which outputs the first voice data received by the receiving means according to the clock signal generated by the clock generating means; a clock counting means which counts the number of the clock signals generated by the clock generating means within the prescribed period; a second memory means which stores the second voice data to be transmitted to the external equipment, and a transmission means which reads the second voice data stored into the second memory means from the second memory means, and transmits the second voice data of the sample number according to the number of the clock signals within the prescribed time counted by the clock counting means to the external equipment through the communication line at every prescribed time.

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