A music player/ recorder includes two data sources (1/ CD; 2/ FD), a controlling system (2/ 3/ 4/ 5) and two sound source (3/ 13/ 6/ 7; 15) or a recording system; one (2/ FD) of the two data sources supplies event codes representative of first tones and delta-time codes representative of time intervals between the events as defined in the MIDI standards to the controlling system, and the other data source (1/ CD) supplies audio data codes representative of second tones and time codes representative of a lapse of time to the controlling system; the controlling system (2/ 3/ 4/ 5) counts tempo clocks (CT), and converts the number of tempo clocks to a reference lapse of time to see whether or not the difference between the lapse of time and the reference lapse of time is ignoreable; when the answer is given negative, the controlling system (2/ 3/ 4/ 5) varies the time interval so that the first tone is produced synchronously with the corresponding second tone.
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