Abstract: In a recording and reproducing apparatus according to the present invention, a drum unit incorporates a first recording/reproducing control head. A second recording/reproducing control head is disposed within a running path of a magnetic tape. A control signal synchronizing with a record starting point of recording tracks is recorded by the first or second recording/reproducing control head. The second recording/reproducing control head is controlled in accordance with a state where the control signal is recorded or reproduced by the first recording/reproducing control head, thus recording or reproducing the control signal. A deviation in tracking which is caused due to stretching/contraction of the magnetic tape can be effectively avoided. The control signals can be recorded or reproduced more surely than in the prior art.