PURPOSE: To record also telephone calls, by incorporating a magnetic sensor for telephone call reception for a tape recorder incorporated with a microphone and inputting both voices selectively with a changeover switch to the recording section.

CONSTITUTION: A tape recorder is of a conventional type and provided with a tape loading section 2 loading a cassette tape 1, operating buttons 3, terminals 4 for various inputs and outputs, and a built-in microphone 5. The side surface is provided with a changeover switch 7, and when the switch 7 is selected to the M position, only the output of the microphone 5 is inputted to a recording amplifier 8 and only an audio signal from the microphone 5 is recorded on a tape. When the switch 7 is selected to the T position, only the output of a magnetic sensor 6 is inputted to the recording amplifier 8 and only the audio signal from the sensor 6 is recorded on the tape.