By use of Pulse Code Modulation (PCM) technique, we can successfully overcome the limitations of conventional analog audio systems. Especially PCM recording will be the most useful field in the digital audio systems. Fortunately, a standard format for consumer use PCM recording adopted for the standard TV signal format have been established recently. Consequently, we are now able to design PCM tape recorder having full compatibility with the PCM processor and magnetic tape as well. We developed a new error correcting code suitable for rotary head PCM recording, "interleaved Matrix Code" which has an extremely strong error correcting ability and which can be designed at a comparatively low hardware cost.
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