The characteristics of two kinds of MIG(Meta1-In-Gap) heads for analog recording were investigated. One is a S.S.(Single Sided) MIG head, which has a high BS metal film only at the trailing edge. The other is a D.S.(Double Sided) MIG head, which has high Bs films at the both gap edges. The reproduced voltages of the both MIG heads and ferrite heads were measured using three kinds of particulate tapes and one kind of evaporated tape.It was found that the S.S. MIG head operates as a variable gap length head. In reproducing process, the S.S. MIG head has a narrow gap and excellent characteristics in a high frequency. In recording process, the S.S. MIG head works as a wide effective gap and has a sharp magnetic field at the trailing edge. Results were confirmed by numerical analyses and experiments.