PURPOSE: To provide an apparatus for distributing a web of a parallel transport magnetic tape at a desired space which can tenter the web without unnecessary tension being applied by passing the web through paired tentering rolls spaced from each other to be S-shaped.

CONSTITUTION: One of a web 2' cut by a slitter 10 is guided by a guide roll 13 to move upward, and then horizontally transported. The direction of the web is adjustable and the web is fed in the shape of S into a tentering mechanism 16 comprising a pair of tentering rolls 14, 15 supported on a frame and spaced from each other, whereby without unnecessary tension being applied, the web is tentered by an assigned space (a) and rolled through a guide roll 7 round a take-up roll 12. The other web is tentered by a space (b) in the same manner. The spaces (a), (b) can be adjusted by the inclination to the longitudinal center line of the web 2' of the tentering mechanism 16. Therefore, during transportation, the web is distributed at a desired space without damaging the end portion thereof.