PURPOSE:To record signals for a long time without break by running a tape in a low speed and adjusting the recording timing of a time compressed signal to form recording tracks successively in the scanning direction of a head. CONSTITUTION:An analog signal Ss inputted from a terminal 9 is encoded to a digital signal Sa by a PCM encoder 10 and is stored in memories 12a and 12b alternately. A partial signal is stored temporarily in a memory 12c to generate the time shift because the recording position is delayed little by little. Thereafter, the signal is read out from the memory 12c at the recording timing period of each signal while compressing the time base and is modulated by modulators 17a and 17b and are amplified by amplifiers 18a and 18b and are recorded by recording heads 1a and 1b. The signal in the first period is read out from the memory 12a while compressing the time base and is recorded through the modulator 17a, the amplifier 18a, and the head 1a.