A computer-readable medium recording a program for causing a computer to perform a method for producing coefficient, in order to produce coefficient data, which is used in an estimate equation to be used when converting a first information signal comprised of multiple items of information data into a second information signal comprised of multiple items of information data or coefficient seed data, which is coefficient data in a production equation for producing the former coefficient data, the method comprising:
- a class tap extraction step of extracting as a class tap multiple items of information data located in a periphery of a target position in a first learning signal that corresponds to the first information signal based on the first learning signal;
- a class code categorization step of obtaining a class code by categorizing the class tap extracted by the class tap extraction step as any one of a plurality of classes based on the class tap;
- a dynamic range processing step of detecting a dynamic range, which is a difference between a maximum value and a minimum value of multiple items of information data contained in the class tap extracted by the class tap extraction step based on the class tap, to obtain area information that indicates which one of a plurality of sub-divided areas obtained by dividing a possible area of the dynamic range into plural ones the dynamic range belongs to;
- a prediction tap extraction step of extracting as a prediction tap multiple items of information data located in a periphery of the target position in the first learning signal based on the first learning signal if the dynamic range belongs to one sub-divided area according to the area information obtained by the dynamic range processing step;
- a teacher data extraction step of extracting, as teacher data, information data that corresponds to the target position in the first learning signal based on a second learning signal that corresponds to the second information signal if the dynamic range belongs to the one sub-divided area according to the area information obtained by the dynamic range processing step;
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- a computation step of obtaining the coefficient data of each class or the coefficient seed data of each class by using the class code obtained by the class categorization step, the prediction tap extracted by the prediction tap extraction step, and the teacher data extracted by the teacher data extraction step.