MAGNETIC RECORDING AND REPRODUCING DEVICE

PURPOSE:To improve the handling of the device by selectively changing a PCM signal obtained from an analog regenerative sound through an A/D converter, etc., and a PCM signal obtained from a signal recorded on a recording medium with PCM coding processing. CONSTITUTION:An analog sound signal outputted from analog sound output terminals 28 and 29 and inputted via an input changeover switch 21 to A/D converters 11 and 12 is converted into digital signal and is further processed by a PCM coding block 13 to become a PCM signal. Then, at this time, such controls are performed by outputs of a microcomputer 37 that an input PCM signal changeover switch 14 is switched to the side of D, and an output PCM signal changeover switch 34 to the side of I. Therefore, the PCM signal obtained by the conversion processing of the analog regenerative signal is inputted via the switches 14 and 34 to a digital interface transmitting processing block 35, and is then outputted to a digital sound output terminal 36. Consequently, the same contents as what is outputted from the terminals 28 and 29 are also outputted from the terminal 36.