A signal processing apparatus capable of easily linking video data of a DVCR connected by an i-Link or the like and utilizing the same in a desired format is disclosed. Streaming data such as video data is defined, managed, and controlled in usage by an “optional-media” link tag linked to a “gpoi” tag defining a specific position in a position information file. The “optional-media” link can describe the five attributes of a format attribute for designating a connected apparatus and format information thereof, id attribute for further specifying the target in the connected apparatus designated by the format attribute, an “in” attribute and “out” attribute for designating a reproduction start position and ending position of the designated data, and a repeat attribute for designating a number of times of reproduction.