PURPOSE: To always execute recording even in the course of reproducing operation without erasing the contents recorded already on a magnetic tape, and also, without searching the part in which recording can be executed, of the magnetic tape.

CONSTITUTION: In the course of reproducing operation, a video signal reproducing circuit 1, a video signal recording circuit 3, a sound signal reproducing circuit 2 and a sound signal recording circuit 4 are switched by outputting a command for switching reproduction and recording at every one field by synchronizing with a head switch signal from a control part 7. On the other hand, by storing a signal equivalent to one-field in which a reproducing signal exists in field memories 8, 9 with regard to an image and a sound, respectively, and appropriating its signal to the other one field in which the reproducing signal does not exist, a noise caused by lack of one field signal is not outputted extending over one frame, and also, recording can be executed, while executing a reproducing operation.