PURPOSE: To provide a simultaneous recording - reproducing function and a simultaneous reproducing - recording function with simple constitution by connecting switchingly a head used in common for reproduction and recording to a recording signal input terminal and a reproducing signal input terminal in response to the presence of an erasure command signal.

CONSTITUTION: The 1st heads 1a, 1b having a function receiving a signal to be recorded and recording the said signal onto a recording medium and a function reproducing a signal recorded on a recording medium A and scanning a track (d) of the recording medium, and the 2nd heads 2a, 2b having a function receiving the erasure command signal and erasing the signal recorded on the recording medium and scanning the same track scanned by the 1st head in succession to the 1st heads, and the 3rd heads 3a, 3b having the same function as the first head and scanning the same track scanned by the 1st and 2nd heads in succession to the 2nd heads, and a changeover connection means for each signal input/output are provided. Thus, the recording and reproducing device having both the simultaneous recording - reproducing function and the simultaneous reproducing - recording function with simple constitution is obtained.