A method and apparatus for processing a signal compressed in accordance with a specific alternative coding scheme are disclosed. In detail, a coding method for signal compression and signal restoration using a specific alternative coding scheme, and an apparatus therefor are disclosed. Data coding and entropy coding according to the present invention are executed under the condition in which they have a co-relation with each other. Grouping is executed for an enhancement in coding efficiency. The method for signal processing includes obtaining a group reference value corresponding to a plurality of data included in one group, through grouping, and a difference value corresponding to the group reference value, and obtaining the data using the group reference value and the difference value.