controls the data selectors 23a to 23h so that of the audio data c n sw n l n r n cl n cr n sl n sr n of the respective channels decoded by the decoders 22a to 22h the audio data of the channel judged to be replete with errors and unable to be decoded is replaced by pseudo audio data which are based on the left and right channel audio data al n ar n decoded by the decoders 22i 22j with the above described arrangement if one or more decoders is unable to perform a decoding operation due to long burst errors but the left and right channel audio data al n ar n digitized from the analog audio signals can be decoded it becomes possible to prevent sound interruption from being produced besides the audio data ar n digitized from the right channel analog audio signals are recorded on the digital sound track 5l on which the respective channel audio data sl n l n and cl n of the left system ape recorded while the audio data al n digitized from the left channel analog audio signals are recorded on the sound track 5r on which the respective channel audio data.