PURPOSE: To obtain a VTR having an insert function by providing a means to apply control not to perform the erasure and the re-recording of a voice signal track, and a means to select and record either a reproducing voice signal, an external input voice signal, or a mixing signal.

CONSTITUTION: The control so as not to erase at least one voice signal is applied in an insert operation, and a voice signal is reproduced from the voice signal track. A system is constituted in such a way that the reproducing voice signal and the voice signal inputted from a voice signal input means are mixed, and either the mixing signal, the reproducing voice signal, or the input signal is selected, and it is recorded on the voice signal track to be rewritten with a video signal. In such a way, it is possible to obtain the VTR recordable with an acoustic effect in the inert operation by adding(mixing) on another voice signal such as the one in B.C.M or narration without missing a recorded voice signal.