Review of relevant literature revealed that characteristics of magnetic recording systems which operated most effectively were only briefly mentioned. The emphasis was in comparing magnetic recording to stenotype. This 6-month study was designed to gather data on the variables of court recording systems. Equipment was selected which met the minimum specifications for accurate recording listed by other States. This equipment was installed in different types of Missouri courts for 1 month and then rotated to other Missouri courts, giving each participating court an opportunity to operate each type of equipment. After each testing, a questionnaire was completed by each court's equipment operator; information sought included ease of tape handling and storage, monitoring of recording, and recording quality. It is concluded that there are no statistically significant differences with regard to operating ease and recording accuracy in recording group systems including Baird Atomic, Dictaphone, GYYR, Sony, and Tascam. There are statistically significant differences among mean transcription scores for transcribing systems for the same brands of equipment. These differences can be attributed to low mean scores of the Tascam machine on the Scheffe test. It is recommended that more efficient headphones which provide greater volume be used with Tascam transcription equipment. Radio frequency suppression circuits should be used to avoid pickup of citizen band and radio interference. A 24-hour maintenance or replacement until repair plan should be implemented. Machines should automatically backspace at stop during transcription to ensure accuracy. Tables and references are included in the study.