A cassette houses a first and a second tape-like recording medium. The cassette is provided with a first and a second reel, at least a first tape guide provided between the first and second reels, a third and a fourth reel and at least a second tape guide provided between the third and fourth reels. The first tape-like recording medium is wound around the first and second reels via the first tape guide. The second tape-like recording medium is wound around the third and fourth reels via the second tape guide. The first and second reels may be arranged in a first direction in the cassette. And the third and fourth reels may be arranged in a second direction orthogonal to the first direction in the cassette. The cassette may have a first side face formed in the first direction and a second side face formed in the second direction, each side face having an opening through which data is recorded on or reproduced from the first or the second tape-like recording medium by a recording and reproducing apparatus.