PURPOSE: To perform a two channel recording or reproducing without being accompanied with the adding of heads.

CONSTITUTION: A track is formed in an oblique direction with respect to the longitudinal direction of a magnetic tape T, by using s voice head pair A1, A2 arranged on a rotary drum D. An overwritting recording and reproducing is performed to the track with a normal magnetic tape running speed by using a second video head pair E1, E2 being away by a prescribed angle from the voice head pair A1, A2. Another track is formed between tracks formed by the voice head pair A1, A2 by the second video head pair E1, E2 while making the magnetic tape T run with a magnetic tape running speed different from the normal magnetic tape running speed.