A content providing apparatus for providing an audio streaming service includes a communication modem configured to communicate with a content receiving apparatus through a wired/wireless network, and a processor configured to determine target audio content, determine an audio packet generating rule, transmit the audio packet generating rule to the content receiving apparatus through the communication modem, generate an audio packet from audio data corresponding to the target audio content based on the audio packet generating rule, and transmit the audio packet to the content receiving apparatus through the communication modem.