Content that is appropriate according to a specification of client equipment is distributed without having to prepare content of a plurality of formats. When a data list request is received from a client, a server sets a content URL and conversion identification information indicating that the content is original content for content that does not require data conversion. In the case of content for which data conversion is necessary, a virtual URL embedded with data conversion specifying information and conversion identification information indicating the necessity of conversion are set the URL and returned to the client. The server then receives the URL from the client for analysis. If there is no data conversion specifying information, the content is transmitted as it. If data conversion specifying information is embedded, the content is sent to the client after data conversion in accordance with the data conversion specifying information.