An audio relay apparatus and an audio relay method can relay audio data without being restricted by the reception capacity for receiving audio signals of a downstream audio output apparatus. An AV amp according to the present invention converts the format of the DVD audio data it receives from a DVD player, which is an upstream audio output apparatus, so as to make it match the audio reception capacity of a TV, which is a downstream audio output apparatus and transmits the obtained transformed audio data to the TV. Thus, it can transmit audio signals from the DVD player to the TV regardless of the audio reception capacity of the TV.