PURPOSE: To ensure an accurate reproduction although no coincidence is obtained between the tape speeds of the recording and reproduction, by recording the analog signal supplied via a scanner circuit after converting into the pulse of a number according to the size of the analog signal.

CONSTITUTION: The pulse P1 is sent out from the oscillator 10 via the AND gate AG1, and thus the counter 14 is reset to deliver the noncoincidence signal NES from the comparator 15. As a result, the AND gate AG2 is opened. The pulse P2 given from the oscillator 13 is applied to the OR gate OG via the gate AG2, and at the same time the pulse P2 gives a count-up to the counter 14. The transmission of the signal NES is discontinued when the pulse supplied from the A/D converter 12 is delivered through the OR gate OG with a coincidence obtained between the outputs of the counter 14 and the converter 12. Thus the gate AG2 is closed to discontinue the transmission of the pulse to the gate OG. Then the pulses P2 and P1 are compounded together to be supplied to the head of the driving part 17 via the amplifier 16.