This paper gives the circuit models, the formulas, and a BASIC language computer program for calculating the efficiency, frequency response, and complex impedance of a magnetic recording or reproducing head. The model and the calculations take into account the effects of the complex permeability of the elements: a core of non-homogeneous limitations of specified thickness and geometry; a front gap with non-conducting or conducting gap spacer; gap stray permeance; and a rear gap. Measurements presented on seven different heads varify the model and the calculations.
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https://aes2.org/publications/elibrary-page/?id=2979
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