PURPOSE: To facilitate high density recording at the time of recording a pulse code modulation signal on a recording medium with a magnetic head by recognizing an inverting time of the modulation signal in advance and performing the recording with a pulse current of a specified time width for this inverting time.

CONSTITUTION: The modulation signal C is sent to a shift register 31, and its output is sent to a ROM 33 so that the inverting time of the modulation signal C is detected. On the other hand, recording timing pulses B are prepared in advance in several kinds corresponding to inverting times by monostable multivibrators 35a-35d and one of the outputs of the monostable multivibrators 35a-35d is selected by a selector 34 based on inverting time detecting information F as an output of the ROM 33, and is used as a new recording timing pulse. At this time, a signal pulse is selected out of the outputs of the monostable multivibrators 35a-35d by the selector 34 in order to make its output pulse width inversely proportional to the inverting time of the modulation signal.