Various methods of data compression have been developed to handle data within limited storage capacity and limited transmission speed. Recompression technology, a technology most recent among them, is a technology that can embed data regardless of the information entropy of a data. Recompression technology separates original multimedia data in to blocks and embeds 0 or 1 according to whether each block is flipped or not. In this paper, this technology has been applied on audio files. And was able to implement reversible watermarking for audio files.