In order to realize a higher quality PCM tape recorder, we have been insisting that an error correcting code which has a higher error correction ability must be developed. We were easily able to make an estimation of the error correction ability of codes by means of degenerating the Gilbert model into a 0-th order Markov process. We made a general-purpose simulator and proved the former estimation with it. After investigating the error correction ability and code redundancy, we discovered a new code which has an extremely high error correction ability and a low hardware cost. We named the code the SP code.
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