Abstract: A recording apparatus includes a recording head, a holding tray on which a first recording material is set and which is configured to be advanced and retracted in a linear path between a first position wherein it opposes the recording head and a second position wherein it is retracted from the first position, a reverse transporting portion for transporting a second recording material which is set under the second position while reversing the second recording material in a U shape, and a path forming member for guiding the reversed, another recording material to the linear path after the recording material is bypassed above the second position.