At least one bit of a digital signal including a plurality of bits to be simultaneously recorded on a plurality of tracks of a magnetic tape, is recorded on at least two tracks located at opposite sides with respect to a reference track. The reference track carries a reference signal utilized for producing a synchronous signal with which the plurality of bits are reproduced in synchronization. When reproducing, a.c. signals derived from the two corresponding tracks having the simultaneously recorded bits are added to each other whereby the phase difference of the plurality of bits with respect to the reference signal is compensated while drop out phenomenon is reduced.