In general, according to an embodiment, a memory system includes a memory device including a memory cell; and a controller. The controller is configured to: receive first data from the memory cell in a first data reading; receive second data from the memory cell in a second data reading that is different from the first data reading; convert a first value that is based on the first data and the second data, to a second value in accordance with a first relationship; and convert the first value to a third value in accordance with a second relationship that is different from the first relationship.