PURPOSE: To increase the recording capacity, by forming another track through the mobility of a constant speed of a rectangular sheet toward not only forward direction but also reverse direction and recording a digital signal.

CONSTITUTION: A track TA is formed by a head 2A in forward direction of relative scanning of the head 2 on a sheet 1 and a track TB is formed by a head 2B in reverse direction for recording. When a sheet 1 is inserted to a head holding member 5, a switch (SW)7 turns on, and a sheet feed control mechanism 109 is driven with an MDS signal at a terminal 106. Next, an SW8 turns on and an SW19 is switched to the recording state with a specified time delay by a CLS signal at a terminal 110, and a signal Sd is recorded. When the transfer of the sheet 1 is finished and the SW7 turns off, the drive of the mechanism 109 stopps for reversing and the SW19 is switched to the reproduction state. After an SW20 is changed over to the head 2B with a further delay, the SW19 is made to the recording state.