Abstract: A magnetic tape recorder is disclosed which comprises a tape counter means for counting revolutions of a tape reel, a memory means for storing preselectable position information of a specific position on a tape, introduced via a keyboard means, and a decision logic means for determining if the output of the tape counter means and the output of the memory means agree. The operational state of the tape recorder is controlled in response to the output of the decision logic means so that record and play modes can be started or stopped with any preselectable position on the tape. Such capabilities are implemented with a digital processor semiconductor chip which normally includes a non-destructive memory program storage. In one preferred form, timepiece and/or timer functions are combined operatively with the tape counter means.