PURPOSE: To reduce a risk when time indefiniteness of flue signal recording and reproducing output of an audio control head ocurrs by adjusting a position without changing the tape winding angles of both side of the entering side and the leaving side of a magnetic tape to a fixed head.

CONSTITUTION: This device is provided with an audio erasing head 11 erasing a signal in an audio track and an audio control head 10 recording and reproducing an audio control signal. When an arm member 35 is rotated regarding a fixed shaft 4 attached on a pedestal 33 as a center of the rotation, a position adjusting member 7 is moved in accordance with the rotation. Since one end of the member 7 is supported rotatably freely to a supporting shaft 6 attached on the arm member 35 and other end is guided by a fixed guide 37 attached on the pedestal 33, a head fixing member 36, as well is moved in accordance with the guide 37 and plots a locus so that the position is adjusted without deviating the direction of the fixed head. Thus, the taching angle of the magnetic tape to the fixed head is not changed even when the position of the fixed head is adjusted.