PURPOSE: To provide a voice recording and reproducing system capable of easily dubbing the voice data of a solid-state memory on a tape-like recording medium with good sound quality.

CONSTITUTION: This voice recording and reproducing system includes a writing and reading out circuit 4 which writes the voice data converted into digital signals to a semiconductor memory 3 and reads out the voice data written in this semiconductor memory 3, a D/A converter 5 which converts the voice data read out of the semiconductor memory 3 into analog voice signals and a magnetic head 16a which records and reproduces the converted analog voice signals to and from the magnetic tape 30. Further, the device has a D/M changeover circuit 7 which changes over the analog voice signals from the D/A converter 5 and the analog voice signals reproduced from the magnetic tape 30 and outputs these signals. The voice data of the memory 3 is easily and well dubbed on the magnetic tape.