A clock signal is easily extracted from a signal transmitted corresponding to a partial response transmission method so as to securely identify bits. As a structure of a recording side, an 8-to-9 converting circuit is connected in series with a pre-coding circuit and a recording amplifier. An output signal of the recording amplifier is recorded on a magnetic tape. A signal reproduced from the magnetic tape is supplied to a reproducing amplifier. On a reproducing side, the reproducing amplifier is connected to a partial response equalizing and Viterbi decoding circuit and a clock extracting circuit. The clock extracting circuit is connected to the partial response equalizing and Viterbi decoding circuit.