Tape head lapping, or resurfacing, has become an important part of the efficient operation of the modern radio station, recording studio and tape duplicating facility, in that it increases the life of the head, allowing it to operate at optimum performance until it is finally worn completely out and must be replaced. The purpose of this paper is to put aside some of the fallacies about head lapping and to point out the advantages as to increased performance and the saving of money.
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https://aes2.org/publications/elibrary-page/?id=903
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