To set various information of an audio recorder from an information processor side such as a PC.

A system control section 25 of an audio data recording and reproducing device 20 converts inputted audio signals into digital audio data, adds header information stored in a data table 25A, that is constituted of a reloadable nonvolatile recording medium, to the converted audio data and records the above onto a semiconductor memory 26 as a recording medium. A PC10, to which the device 20 is connected, obtains the header information stored in the table 25A and transmits updated header information to the device 20 when an updating operation is conducted. The section 25 of the device 20 rewrites the header information stored in the table 25A based on the transmitted header information.