A magnetic recording apparatus of a helical scanning system comprises a rotary cylinder (13), recording heads (A and B) and an erase head (10) attached to slightly project from a rotating surface (13a) of the cylinder (13). The rotary erase head (10) has a gap (4) comprising a ferrite core half (1) and a Sendust film (3) formed on a ferrite core half (2) opposed to the ferrite core half (1) and having a larger saturation magnetic flux density. In addition, the recording heads (A and B) and the rotary erase head (10) are attached on the rotary cylinder (13) so that an end (P1) located forward with respect to the tape travelling direction (11) of the Sendust film (3) may trace the backward side with respect to the tape travelling direction (11), apart by a distance which is a half of the gap length of the rotary erase head (10), as compared with a forward end (Q) of a recorded track pattern ( 15a) formed on a tape (14) by the recording head (A) scanning immediately after erasing by the rotary erase head (10).