Abstract: A splicing block for and a method of splicing multitrack magnetic sound recording tape includes a block having a longitudinal groove therein with a transverse slit thereacross. The angle of the slit is such that one outside track leads the other by 0.150 inch regardless of the tape width. The tape pieces to be spliced are set in the block, cut in the slit, and then joined wherein the splice is effected so that one outside track leads the other by 0.150 inch.