In this work, we propose a data embedding scheme in MPEG-1/Audio Layer II compressed domain. Data embedding is conducted every AAU by using side information (location of sub-band allocated audio signal) as a data carrier. In general, non-zero signals concentrates in low and middle frequency bands. Therefore we utilize sub-bands that are not allocated audio signal in high frequency bands to embed information. The proposed scheme can increase payload while achieving rewritable (reversible) data embedding by choosing appropriate parameter. We verify the basic performance of our scheme through computer simulation by using some voice and music signals.