A method for enabling a magnetic recording medium such as a digital video cassette tape of a digital video tape recorder to be used as an auxiliary storage device of a personal computer (PC) which communicates through a digital communication line is provided. A PC requests to record data, the digital video tape recorder searches for a recordable location of the tape, records data streams converted from the data of a file selected in the PC at the recordable location, and creates tape management information regarding the data streams recorded. A PC requests a file, the video tape recorder reproduces the tape management information recorded in the tape, identifies a recording location of the specified file based upon the reproduced tape management information, searches for the identified location in the tape, reproduces recorded data from the identified location, converts the reproduced data into transport streams, and transmits them to the PC.