PURPOSE:To make it possible to increase availability of a recording medium by recording data on the surface as well as the reverse face of the magnetic medium where the surface and the reverse face can be used. CONSTITUTION:Magnetic heads 2 and 2' brought into contact with the surface and the reverse face of tape 1 having magnetic films on the surface as well as the reverse face are shifted by angle theta. If this angle theta, tape thickness x, and track width w are determined properly, interference from the tape reverse face is reduced considerably. Thus, tape 1 is casued to run between reels 12 and 12' and is scanned by surface and reverse face heads 2 and 2'. First, only the surface is used, and next, the reverse face is used. When recording is performed on multiple tracks while changing the surface and the reverse face as shown in azimuth (a), availability of the tape is increased considerably. Specially, this system is advantageous to the use of the surface and the reverse face of the same channel for stereo.