There is provided a system capable of distributing code-compressed data based on audio data on a music composition via the Internet to a mobile telephone so that a user can cut out a desired range from the code-compressed data and register it as a call sound. The system has a data structure of a content frame (3GPP, 3GPP2) containing code-compressed data (AAC) of audio data. The content frame has at least one cut-out position information in the AAC data in its extended function section. A mobile telephone has a content storage unit, a cut-out selection unit to be used by the user to select at least one cut-out position information contained in the extended function section of the content frame, and a data cut-out section for cutting out data from the code-compressed data. The code-compressed data which has been cut out is decompressed when called and the sound is outputted from a loudspeaker.