In a magnetic recording and/or reproducing apparatus of the kind in which the azimuth angles of recorded signals in adjacent tracks on a magnetic recording medium are made different with each other so as not to require a guard band and having a rotary head assembly including at least a pair of magnetic transducing heads, each having the head width larger than the track width, when a portion of an audio signal on the magnetic medium is re-recording, an identification information signal is recorded on a predetermined track in connection with the first or last track for which the re-recording is required so that signal deterioration and noise caused by track width fluctuation or variation is compensated for.