PURPOSE: To lower noise levels at no-signal recording conditions in a digital recording and reproducing device using a magnetic tape, by inhibiting the output of the AD converter section under conditions where variable resistances for adjusting recording level installed at the input side of the recording system are completely reduced down.

CONSTITUTION: Analog signals of two systems given to terminals INL and INR are overlapped on TV signals through an analog-to-digital converting circuit 20 and a record processing circuit 21, and recorded on a magnetic tape. Digital signals reproduced from the magnetic tape are given to a terminal INV and converted 26 from digital to analog, and then, outputted after they are separated into two systems by a separating circuit 28. Switches S11 and S12 constituting a digital muting circuit are interlocked under conditions where variable resistances VR5 and VR6 for adjusting recording level correspondingly connected to the terminals INL and INR are completely reduced down, and anodes of diodes D6 and D7 are grounded and the reset terminal of a shift register 20b is set to a low level, and thus, noise levels at no-signal recording conditions can be lowered.