As for an audio data outputting apparatus and an audio data inputting apparatus for performing processing on audio data to transfer the audio data at each predetermined frame period, the processing on audio data performed at each frame period is done by hardware other than a CPU so that the CPU will not be interrupted at each frame period. In a case of transfer of audio data from a host to the audio data outputting apparatus, a reproduction control portion controls the data transfer in which a reception buffer and a reproduction buffer are involved, also controlling a receiving portion and a processing portion (DSP). In a case of transfer of audio data from the audio inputting apparatus to the host, a recording control portion controls the data transfer in which a transmission buffer and a recording buffer are involved, also controlling a transmitting portion and a processing portion.