PURPOSE: To make the current reproducing equalizer characteristic common by allowing a frequency characteristic of a digital sound signal reproduced from a second magnetic tape to coincide with a frequency characteristic reproduced from a first magnetic tape.

CONSTITUTION: When a control signal is supplied to a recording amplifier 35 from a system controller 3, gain of the recording amplifier 35 is controlled in accordance with an output of a sensor 4 and a key 5. A level (magnitude of a recording current) of a recording signal SA supplied to heads 1A, 1B is controlled so that a frequency characteristic at the time of its reproduction coincides or roughly coincides with a frequency characteristic at the time of reproduction of an ME tape, when a tape 2 is an MP tape, and controlled so as to become ORC, when the tape 2 is an ME tape. In such a way, it becomes unnecessary to change a reproducing equalizer characteristic by whether the tape 2 is an MP tape or an ME tape.