While viewing and listening to AV data, other AV data is converted and transferred to a reproducing terminal. A recorder has two decoding parts as a decoding unit of AV data on a recording medium. AV data which was decoded in one of the decoding parts is supplied to a monitor device. When there is a transfer request for AV data, in accordance with a schedule which is formulated based on a transfer request list and a programmed picture recording list, AV data in the transfer request list is decoded in the other one of the decoding parts, encoded in an encoding part, converted into new AV data, and recorded in the recording medium. When a connection to the reproducing terminal is detected, the new AV data on the recording medium is transferred to the reproducing terminal. Since it has two decoding parts, it is possible to convert other AV data into new AV data while viewing and listening to AV data on the monitor device.