To purchase a tape cassette equivalent to desired minutes (recording/ reproducing time) by winding a cassette with a magnetic tape of the length corresponding to minutes specified by a purchaser.

The purchaser selects a favorite cassette type by pressing a cassette type select button 14a of the automatic vending machine and specifies desired minutes by operating a minute specification dial 14b. Then a controller calculates a total vending amount of money on the automatic vending machine side 11 and displays it at a display part 17. The purchaser throws money in a coin throw-in slot 16a and presses a confirmation button 14d and then a tape cassette begins to be made under the command of the controller. Then the magnetic tape roll is supplied to a cassette making device. At this time, a cassette of the type selected with the cassette type select button 14a is supplied and the magnetic tape is taken up the length of the minutes specified by the minute specification dial 14b.