Abstract: A signal path setting circuit for a digital recorder comprising: a digital-to-analog converter hereinafter referred to as a D/A converter to convert a digital signal into an analog signal, a first switch to supply to the D/A converter a selected signal from a plurality of digital signals including a first digital signal from recording and playing back means for making a digital recording and playback through a recording medium, a second switch to supply a selected signal from a plurality of analog signals including the analog signal from the D/A converter, and an analog-to-digital converter (hereinafter referred to as an A/D converter) to convert the analog signal from the second switch into a second digital signal which is adapted to be directly or selectively supplied to the recording and playing back means.