To prevent that the noise occurs at timing switching between PCM data and DSD data by a simple configuration.An AV receiver 1 includes a mute circuit 5 that mutes output from a DAC 4, a detection circuit 6 that detects that a digital audio signal is zero data and supplies a detection signal, a microcomputer 2 that supplies a control signal at timing switching from PCM data to DSD data before switches from PCM mode that the DAC 4 converts PCM data into an analog audio signal to DSD mode that the DAC 4 converts DSD data into the analog audio signal, and an AND circuit 7 that activates the mute circuit 5 in case that the detection signal from the detection circuit 6 and the control signal from the microcomputer 2 are supplied.