PURPOSE: To obtain an inexpensive recording circuit used for a magnetic recording device, connected to a magnetic recording head, having a few number of elements, and reduced in current consumption.

CONSTITUTION: This circuit is provided with a CMOS type T-flip-flop circuit 1 for converting an inputted write data signal WD into an NRZ signal and a base voltage control circuit 3 for outputting a prescribed voltage in one choice, and provided on the output side of the T-flip-flop circuit 1. Recording heads H0 and H1 are driven by a head driving circuit 4 consisting of a differential transistor couple and a constant current source 11. Bases of individual transistors Q1-Q4 of the head driving circuit 4 are connected with individual outputs of the base voltage control circuit 3.