The increase of the computing output and of the speed of disc recording medium enabled the development of new technologies of signal processing in digital domain, whose basic characteristic is a low degree of degradation of recorded signal content. The development of these technologies oriented on the decreasing of the signal degradations has a cardinal influence on the formation of new acoustic-aesthetic criteria. The problem of acceptance of acoustic records created before the formation of digital technologies is basically the problem of signal processing, whose direct consequence is the necessity of transformation of the original data content of the acoustic record and its re-creation in transformed version on new recording medium. This process of transformation nevertheless, cannot be understood only as a simple change of coding and recording of the information resultant from the change of recording medium. Exactly the acceptance of new acoustic-aesthetic criteria enforces to include in the transformation process of coding and recording of data in addition processes oriented on elimination of degradations resulting from the processes of coding and recording of the record on the original recording medium. These processes are generally called signal reconstruction processes.