A plurality of digital signals having total data rates of n bit/s or less are input to a digital recording device recording digital signals having a data rate of n bit/s. The digital signals are subjected to format-conversion for the digital recording device to be recorded therein. Furthermore, signals having a data rate of n/i1 bit/s or less are subjected to format-conversion to be recorded i1 times in the digital recording device. In the case where the data rate of the digital signals to be input is n/j bit/s, the digital signals are subjected to format-conversion so that the amount of data capable of being recorded per unit time is decreased by i/j; thus, the digital signals are recorded for a long period of time under the condition that the data recording time is prolonged j times. Furthermore, when input data to be recorded on a magnetic tape at a normal data rate by using a magnetic head mounted on a rotary cylinder is recorded, the recording device of the present invention makes it possible to select a plurality of types of track angles generated by the rotation number of the cylinder, the tape traveling speed, and the like.