PURPOSE: To record and reproduce the PCM audio even in a VHS mode by dividing the recording tracks on a magnetic tape into a 1st subtrack for the video and analog signals and a 2nd subtrack for the PCM audio signals respectively.

CONSTITUTION: The audio inputs L and R are inputted to a recording audio processing circuit 1 and a PCM encoder 5. The circuit 1 mixes the FM modulation waves of both channels and outputs them to a recording amplifier 2, and the output of the amplifier 2 is recorded on a magnetic tape. Then both inputs L and R are encoded by the encoder 5 in synchronism with the output of a synchronizing separator 15 and recorded on a PCM sound track. The video signal input is separated by a Y/C separator 16 and recorded on the analog sounds. In a reproduction mode, the outputs of both heads A and A' undergo the FM demodulation 3 and are outputted. Then the outputs of both PCM audio heads B and B' are decoded 6 and outputted. Meanwhile the outputs of both video heads C and C' are outputted as the video signals.