In the conventional art inventions for coding multi-channel audio signals, three of the major processes involved are: generation of a reverberation signal using an all-pass filter; segmentation of a signal in the time and frequency domains for the purpose of level adjustment; and mixing of a coded binaural signal with an original signal coded up to a fixed crossover frequency. These processes pose the problems mentioned in the present invention. The present invention proposes the following three embodiments: to control the extent of reverberations by dynamically adjusting all-pass filter coefficients with the inter-channel coherence cues; to segment a signal in the time domain finely in the lower frequency region and coarsely in the higher frequency region; and to control a crossover frequency used for mixing based on a bit rate, and if the original signal is coarsely quantized, to mix a downmix signal with an original signal in proportions determined by an inter-channel coherence cue.