Another and more specific second object of the present invention is to provide a magnetic recording and reproducing apparatus which can carry out the recording compensation in {HEAD ~ the recording system} with {TAIL ~ respect} to the non linear distortion, and to cope with the increase of the recording density on the magnetic recording medium 
with
Another and more specific second object of the present invention is to provide a magnetic recording and reproducing apparatus which can carry out the recording compensation in { HEAD ~ the recording system } with { TAIL ~ respect } to the non linear distortion , and to cope with the increase of the recording density on the magnetic recording medium
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