PURPOSE: To obtain the titled degausser by which a type of a tape recorder to be applied to is not limited, and also to utilize it for degaussing each part except a magnetic head, by constituting it so that a degaussing head part is freely attachable and detachable to and from a body case.

CONSTITUTION: When degaussing of each part of a tape recorder, for instance, a capstan 35 is executed by using a degausser 7, when a degaussing head part 10 is fetched from a body case 8, and a protective piece 30 of the tip of a degaussing head 21 is pressed against the capstan 35, the degaussing head 21 moves backward and pushes a pressure piece 23 of a limit switch 25, and a contact 33 is closed. As a result, a battery 9 is connected to a degaussing circuit 2, and an alternating voltage V3 is impressed toward the degaussing head 21 from the degaussing circuit 2. This voltage V3 is converted to an attenuation alternating magentic field required for degaussing by the degaussing head 21 and applied to the capstan 35, and the degaussing is completed.