PURPOSE: To automatically record a reverse marker indicating a reverse position when audio data is reduced in two tracks of a magnetic tape.

CONSTITUTION: A reverse marker generating circuit 8 is provided to record a reverse marker in a sub code track of a magnetic tape 1. Moreover, the apparatus is provided with a tape position detecting circuit 31 for detecting the running position of the magnetic tape 1 and a memory part 33 for holding the reverse recording position of the magnetic tape 1 beforehand. When a system controlling device 34 identifies the reverse position during recording of audio data, a reverse marker is recorded through the reverse marker generating circuit 8. The running direction of the magnetic tape 1 is reversed via a tape running device 11, and recording is continued. Accordingly, it is not necessary to re-edit, that is, add the reverse marker after recording is finished.