In a system for viewing accumulated contents by using a cellular phone, if an error prevents the content to be viewed, a simple operation is performed to view the rest at home. In accordance with a viewing request from a cellular phone, a television receiver, while sequentially receiving data from D-VHS, converts the data into a format suitable for reception and play in a cellular phone by using an encoder. After this format conversion, the television receiver stores in a play position memory a time stamp indicating a position information of a content and a sequence number used for transmission in TCP/IP. The cellular phone notifies the television receiver of a decode error of a reception data. When receiving a confirmation response of a normal play from the cellular phone, the television receiver clears the data of the play position memory, and otherwise holds the data of the play position memory.