In a magnetic recording and reproducing device having a 1ch head and a 2ch head, an azimuth recording operation is carried out on an obliquely evaporated magnetic tape. Angles 1 and 2 formed by a direction of a head azimuth of the 1ch head and the 2ch head and a longitudinal direction of the magnetic tape are respectively set to angles at which an output difference between a reproducing signal of a track recorded by the 1ch head and a reproducing signal of a track recorded by the 2ch head is located within three decibels. Thus, an output difference between the two magnetic heads is reduced while the loss of electromagnetic conversion is reduced.