Reel-to-reel audio tape recording, also called open-reel recording, is magnetic tape audio recording in which the recording tape is spooled between reels. To prepare for use, the supply reel containing the tape is placed on a spindle or hub. The end of the tape is manually pulled from the reel, threaded through mechanical guides and over a tape head assembly, and attached by friction to the hub of the second, initially empty takeup reel. Reel-to-reel systems use tape that is 1⁄4, 1⁄2, 1, or 2 inches wide, which normally moves at 3+3⁄4, 7+1⁄2, 15 or 30 inches per second. Domestic consumer machines almost always used 1⁄4 inch (6.35 mm) or narrower tape and many offered slower speeds such as 1+7⁄8 inches per second (4.762 cm/s). All standard tape speeds are derived as a binary submultiple of 30 inches per second.

Magnetic tape is a medium for magnetic storage made of a thin, magnetizable coating on a long, narrow strip of plastic film. It was developed in Germany in 1928, based on the earlier magnetic wire recording from Denmark. Devices that use magnetic tape could with relative ease record and playback audio, visual, and binary computer data.