Abstract: A magnetic tape recording and reproducing apparatus which comprises a casing of flat rectangular cubic configuration, a tape cartridge loading portion provided in a front main surface of the casing, a reproducing push-button operably provided on a first long face of the casing with respect to the front main surface, a recording push-button operably provided on a second long side face of the casing in a position confronting the reproducing push-button, with the first main surface of the casing therebetween, the reproducing push-button and recording push-button being arranged to be pushed from the first and second long side faces of the casing in directions opposite to each other for selectively bringing the magnetic tape recording and reproducing apparatus into recording and reproducing states.