A method for converting data includes matching dynamic elements by repeatedly selecting a portion of unit elements among N unit elements according to data and a circulation direction. An existence of a tone generation possibility is determined by comparing a present pointer position with a previous pointer position and by comparing present data with previous data. At least one of the present pointer position and the circulation direction is changed based on the existence of the tone generation possibility. The present pointer position and the present data are stored or the changed pointer position and the present data are stored. Unit elements are sequentially selected by the present data from the stored pointer position in the circulation direction or the changed circulation direction. The present pointer position is moved by the present data in the circulation direction or the changed circulation direction.