An improved equivalent circuit for the coupled system of recording head and magnetic tape is described which take into account the effects of the head-tape-contact. The equivalent circuit is based on Feldtkellers model for lossy coils with iron core and air gap. It covers the influence of the effects caused by the magnetic properties of the core material, its geometrical shapes and its losses, the effective air gap length and the applied bias-frequency and current. For playback application a slightly modified structures of the proposed equivalent circuit is used.
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