A pulse code modulation (PCM) recording and reproducing apparatus for recording analog signals from N channels which are sampled at a predetermined sampling frequency and converted into samples of a variable number of bits each. The samples of PCM data are assembled into a frame consisting of a specific number of samples and the frames are assembled into a number of blocks of PCM data comprising a specific number of tracks. The number of bits per frame is set to a value equal to the least common multiple of all values of bit quantization numbers which the samples may have such that digital signal sources of varying bit quantization formats may be accomodated by the recording apparatus utilizing a simplified structure.