In a signal coding method, bits for coding allocated to different bands of a frequency domain signal obtained from an input signal are adjusted to improve the coding quality. The total available bits for coding are first allocated to the bands of the frequency domain signal according to a predetermined allocation rule. The numbers of bits allocated to the respective bands of the frequency domain signal are then adjusted when a highest frequency of the frequency domain signal to which bits are allocated is greater than a predetermined value. The frequency domain signal is coded according to the adjusted bit allocation for the bands of the frequency domain signal.