PURPOSE: To execute dubbing with simple constitution by releasing the temporary stopping state of the 2nd tape recorder and starting recording operation when the reproducing operation of a tape recorder for executing the reproducing operation under the temporary stopping state is started.

CONSTITUTION: When a selection switch 39 is turned to the dubbing side, a Tr40 is connected. When the 2nd tape recorder is turned to the temporary stopping state of recording, switches 3, 46 are closed and Trs 25, 43 are disconnected. When the reproducing operation of the 1st tape recorder is started, a switch 1 is closed, a switch 27 is opened, Trs 22, 30 are connected, and a Tr33 is disconnected. In addition, Trs 12, 11 are connected. When the Tr11 is connected, a plunger connected to its collector as a load starts sucking operation and the temporary stopping state of the 2nd tape recorder is released, so that recording is started and dubbing is executed.