In a helical scan VI'R system, the defonnation of the magnetic tape due to the magnetic head protrusion affects the recording characteristics. The reproduced waveform envelope changes delicately because of the changes of head-to-tape contact condition from the inlet through the outlet of the helical rotating drum. We proposed a new analysis technique of the head-to-tape contact and the reproduction envelope by the structure/fluid coupled analysis considering the elasto-hydrodynamic lubrication. We have made the computational simulation of reproduced envelope deterioration by the Finite Element Method. The difference between the upper drum rotating mechanism and the middle drum rotating mechanism are discussed