Abstract: A disc recording device for recording left channel signals and right channel signals having a super audio-frequency signal range up to 40 kHz on a left master disc and a right master disc respectively comprises a left disc recording control portion, a right disc recording control portion, and a common control portion. An another disc recording device for recording the left channel signals and the right channel signals having sounds of super audio-frequency signal range up to 40 kHz onto one face and other face of a master disc respectively comprises a disc inverse face playback control portion, a disc front face playback control portion, and a common control portion. A signal frame as a channel bit used in the above mentioned devices has 316 bits per one left channel signal and one right channel signal, respectively.

Abstract: A multitrack audio system having rotary heads by which audio signals are recorded onto a plurality of tracks and played back from the tracks on a magnetic tape comprises a track grouping circuit for dividing the tracks into track groups having the predetermined number of tracks; a type switching circuit for selecting the track groups; a first to fourth clock oscillators for generating sampling frequencies; a first circuit group which comprises a S/H circuit 15, and A/D conversion circuit, a 10-8 conversion circuit 19, and error detection/correction code additional circuit 21, and a time axis compression circuit 23 for converting the audio signals to digital signals; a modulator; a recording and playback circuit; a demodulator; a switching circuit for selecting the track group as an object of playback; and a second circuit group, which comprises a time axis re-expansion circuit, a error detection/correction circuit, a 8-10 conversion circuit, an interpolation circuit, and D/A conversion circuits for converting