Abstract: An adjustable head mounting system for a magnetic recording device. The head mounting system includes a head tray for receiving a magnetic head and a bracket. The head tray is formed of a resilient material and has a first portion for receiving the head, a second portion intersecting the first portion along a first joining line, and a third portion intersecting the second portion along a second joining line. The three portions of the head tray each have a substantially planar surface and an adjustable coupling device to connect the surface to the bracket. The orientation and position of the head can be adjusted by adjusting the coupling device to pivot the head about the joining lines.