This paper presents a somewhat simplified consideration of the processes occurring in the magnetic recording of sound on steel tape, and describes some of the apparatus and methods used in this country in its application to broadcasting.A brief historical account is given of the early uses of magnetic recording. The essential processes involved are then discussed in a simplified form, and the effects of tthe finite longitudinal spread of the recording field, and of the self-demagnetization of the tape, are considered before the question of background noise is introduced.In the next section certain fundamental experiments are described, followed by a brief account of various possible methods of saturating, recording, and reproducing. Considerations relating to the conditions for the optimum working of any particular arrangement are put forward, with the results of tests of two of those which are now in use. Some details are given concerning the tape itself, after which a recording machine is described.The paper concludes with a short account of the technical and programme service requirements for a recording system for use in connection with broadcasting, and a description of a recording channel at the British Broadcasting Corporation's premises at Maida Vale.