Abstract: In a helical scan type magnetic recording/reproducing apparatus, input data is encoded into n-channel (e.g., n=4) signals for recording by first to fourth recording heads, and the recorded signal is reproduced by 2n reproducing heads, subjected to a non-tracking process and decoded. In the apparatus, the first to fourth recording heads are configured as a single multi-gap head having four gaps. Each of the heads is made of a lower magnetic pole and an upper magnetic pole through a gap. The core width of the second to fourth heads is formed as a track pitch TP+&agr;1 so as to overlap by &agr;1 with a track pitch TP of the first to third heads to attain a predetermined recording width. The core width of the first head is formed as a track pitch TP+&agr;2 (&agr;2 >&agr;1) . As a result, high-density recording can be implemented.