PURPOSE: To obtain high accuracy and to eliminate proficiency by executing a track matching between the recording head and reproducing head of a multi- channel magnetic head by using a screw and a piezoelectric element.

CONSTITUTION: The side surface of a recording head 1 and the side surface of a reproducing head 2 are abutted and inserted to a frame type jig 3 and the side surfaces of both heads 1 and 2 are lightly pressed and fixed by a pressing screw 4 which is equipped in the frame type jig 3. Then, the track matching of both heads 1 and 2 is executed with using pressing screws 6 and 10, which are equipped to the frame type jig 3 in the upper part of one of the magnetic heads at least, and a piezoelectric element 8, which is equipped in the tip of the pressing screws 6 and 10 or the upper or lower edge of one of the magnetic heads 2 at least. Accordingly, for the tightening adjustment of the pressing screw, it is enough to tighten the screw coarsely and after that, the complete adjustment can be accurately executed by adding and subtracting the stretch driving voltage of the piezoelectric element. Thus, the high accuracy can be obtained and the proficiency can be eliminated.