Embodiments of the invention enable high-speed data recording on a magnetic recording medium. In one embodiment, a first section is provided at the recording and reproducing circuit IC side of the inter-connect substrate while a second section is provided at the head side and a third section is provided between a position closer to the head than a section crossed by a spring part of the suspension and the head. Then, the characteristic impedance of the third section recording line is set lower than that of the recording line in the second section except for the first and third sections and the wiring distance between the recording line and the reproducing line in the third section is set longer than that between the recording line and the reproducing line in each of the first and second sections. In addition, the output resistance of the recording and reproducing circuit IC is equated with the characteristic impedance of the main FPC recording line.