Abstract: A single multi-track head having a plurality of head gaps aligned on a center axis thereof is arranged to assume respectively first and second inclined positions with respect to a transverse axis of a magnetic recording tape. The number of the head gaps equals a half of the total number of tracks to be formed on the tape, and the head gaps are equidistantly spaced so that only odd tracks are formed to record a digital signal when the tape runs in one direction with the multi-track head in one of the first and second inclined positions. When the tape has come to the end, the tape is turned upside down to continuously record the digital signal on even tracks. Before forming the even tracks, the multi-track head is manually or automatically operated to assume the other inclined position. With this operation, the odd and even tracks have different azimuths from each other preventing cross-talk between adjacent tracks.