PURPOSE: To approximately fix the output signal level to about an upper limit level with respect to input of signals having various levels by supplying the output of the input level conversion means which raises the input signal level, to a level control means.

CONSTITUTION: A level conversion circuit 40 consists of resistors R1 and R4 and a transistor TR Q3. When the TR Q3 is turned off, the attenuating action due to a resistor R2 doesn't function, and the input signal level of an AGC circuit 30 is raised. That is, a control part 11 turns off the TR Q3 to make the level conversion circuit 40 raise the level automatically or in accordance with user's operation when plural CDs are reproduced to record the sounds. The input signal level to the AGC circuit 30 is raised to the AGC suppression level by the level conversion circuit 40 in this manner, thereby keeping the sound signal for tape recording, which is outputted from a level controller 20, in an approximately fixed level.