PURPOSE: To remove noise generated by frequency offset and to prevent the sound quality from deterioration by converting sound signals reproduced from respective reproducing heads to signals having the same frequency based upon the difference of respective carrier frequency values at the recording time and modulating the converted signals.

CONSTITUTION: A signal reproduced by a reproducing head 13 (CH-1) is amplified by a pre-amplifier circuit 15 and the FM sound signal having f1 carrier frequency obtained at that time is extracted by a BPF17 and inputted to a frequency converter 26. Similarly, a sound signal reproduced from a recording track (CH-2) by a reproducing head (CH-2) and having f2 carrier frequency is inputted to a frequency converter 27. When a switching circuit 28 selects a channel CH-2, an FM voice signal inputted from the recording track (CH-2) to said converter 27 and having f2 carrier frequency is converted into a frequency reduced FM sound signal having carrier frequency of difference between f1 and f2 and the frequency-reduced FM sound signal is outputted from the frequency converter 27 and inputted to a demodulator 30 through a BPF29. The sound signal is outputted from a terminal 22 through a deemphasis circuit 21.