PURPOSE: To enable high density recording without increasing the required amount of magnetic tape, by using the multihead in which the azimuth is alternately made different for the rotating head and recording the encoded information signal after separating it into a plurality of tracks.

CONSTITUTION: In recording the information signal on the magnetic tape with helical scanning through the use of rotating head, for example, the multiheads 1m, 2m consisting respectively of the three heads 11W13 and 21W23 are fitted to the rotating body with 180° of angular interval and the signal is recorded on the magnetic tape 4. Thus, the magnetic track T1 formed with three magnetic tracks at the same time is recorded with the head 1m, and the magnetic track T2 formed with three magnetic tracks at the same time is recorded with the head 2m. After that, T1, T2 are alternately and sequentially recorded, then the gap width of the head is recorded as convertional systems and the signal band can be extended.