Abstract: Apparatus is provided for reproducing either M channels of digital audio signals recorded in longitudinal tracks on a record medium or an analog audio signal recorded in one or two stereo tracks. M heads are used to reproduce the M channels of digital audio signals and N of those heads (N.ltoreq.M) are used to reproduce the analog audio signal. The reproduced digital or analog audio signals are multiplexed and digitized. When digital audio signals are reproduced, the digitized multiplexed signals are digitally processed and then converted to analog form. When analog audio signals are reproduced, the digitized multiplexed signals are summed such that signals reproduced by the N heads are combined to form a digital representation of the recorded analog audio signal. The summed signals then are converted to analog form to recover the original analog audio signal.