Pcm audio signal recording and/or reproducing apparatus

@ A PCM (pulse code modulated) audio signal recording and/or reproducing apparatus, operates with plural scanning periods, in which a rotary head (RD) scans obliquely a longitudinal direction of a tape (TP), and which are separated into a plurality of segment periods. A PCM audio signal is recorded on one channel of a plurality of track channels, formed by the alignment of respective segment tracks (34) which are scanned by the rotary head (RD) during the same segment period of each scanning period, and an identifying signal, indicative of the fact that the PCM audio signal is already recorded, is superimposed upon the PCM audio signal and recorded together on the track channel, whereby it becomes possible to easily identify whether or not the PCM audio signal is recorded on the plurality of track channels.