In a record disc recording system for recording a signal f(t), the cutter stylus has a cutting angle .theta. and operates responsive to a signal to be recorded on a record disc. A tracing and tracking distortion compensation circuit operates, upon being supplied with the recording signal f(t), to produce an output signal T.sub.p.sup.-1 {f(t)} as expressed by the following equation, and to supply the same as the signal to be recorded by the cutter stylus. ##EQU1## where R IS THE RADIUS OF THE TIP OF A REPRODUCING STYLUS TO BE USED FOR REPRODUCING THE RECORDED SIGNAL FROM THE DISC,V is the relative linear velocity of the reproducing stylus relative to the sound groove of the record disc, ##EQU2## The cutter operates responsive to the signal T.sub.p.sup.-1 {f(t)}. The reproducing stylus reproduces the signal thus recorded without tracing and tracking distortion.