A magnetic recording apparatus for recording two kinds of mutually different information signals on independent track of a magnetic tape comprises first through fourth rotary magnetic heads. The third and fourth heads (H C1 , H Y2 ; H S1 , H M2 ; Cl, C2) are mounted on a rotary body at positions respectively in vicinities of the first and second heads (H Y1 , H C2 ; H M1 , H S2 ; Yl, Y2) along a rotating direction of the rotary body. The height positions of the third and fourth heads on the rotary body are different from the height positions of the first and second head. An extremely narrow guard band or no guard band is formed between two adjacent tracks recorded with the same kind of information signal. On the other hand, a wide guard band is formed between two adjacent tracks recorded with different kinds of information signals.