A multi-channel recording and/or reproducing apparatus is disclosed, wherein a plurality of rotary magnetic heads scan a magnetic tape to form a plurality of skewed parallel tracks simultaneously. These heads are aligned substantially in the scanning direction on a single head base plate. Preferably, these heads are so secured as to form parallel skewed tracks without guardbands therebetween. Each head has the same thickness, and is mounted on a head base. Even though the thickness of each head chip is the same, effective head gaps are formed to have different heights individually from the surface of the head base plate. When forming guardband-less plural tracks, an azimuth recording technique is introduced in order to avoid crosstalk between adjacent channels during reproduction.