MAGNETIC RECORDING/REPRODUCING APPARATUS

PURPOSE:To realize a magnetic recording/reproducing apparatus which utilizes a tape efficiently with simple control. CONSTITUTION:A magnetic recording/reproducing apparatus is composed of a tape leading end detecting means 1 which converts the states of a tape into voltages and outputs tape leading end detection information 4 in accordance with a difference in levels of the voltages, a microcomputer 3 which outputs a leading end control signal 5 in accordance with the counted value of control signals on the tape and a leading end detection information converting means 2 which forms an imaginary leading end between the leading and tail ends of the tape. With this constitution, a certain counter position on the tape can be recognized as the leading end and, once the imaginary leading end is set, the object leading position can be utilized with the operation of a normally used key thereafter.