As ATR Magnetics closes, National Audio Company is making sure customers don’t miss a beat"Analog tape is alive," says Bette Spitz, founder of ATR Magnetics. "It's a living, breathing thing that you're recording to."“I've heard it over and over again, when a musician comes in to record. They're going to play that instrument, sing that song…they see that tape going around in circles and they try even harder to make it sound great because they know that one take is important."Coming from Bette, that's not a sales pitch. It’s part of the passionate mindset that helped her build ATR Magnetics into one of the most respected names in the recording industry. At the end of June, ATR is closing after more than two decades in business. On July 1, 2026, National Audio Company will take full ownership of its assets and proprietary processes. They’ll have a new home at company headquarters in Springfield, Mo. NAC wants to ensure the beat goes on by making ATR tape that sounds as good as ever.
ATR Magnetics Built Something Special
For the analog audio community, the news of ATR Magnetics closing its doors landed hard. Bette built something special—a company rooted in passion, precision, and a deep-seated belief that the world still needed great tape. Her customers weren't just buyers. They were believers.Bette came to ATR Magnetics the way a lot of people come to the things they love best: she got roped in. Her husband Mike had spent years in the music industry, working at Sigma Sound Studios in the 1980s before joining Ampex Corporation. When Ampex was sold and Mike was laid off, he started his own company repairing and restoring Ampex ATR 100 machines. Then, in 2004, when the last remaining tape manufacturer closed its doors, Mike didn't want to see tape disappear forever. With funding from loyal customers, he and Bette formed a partnership and ATR Magnetics was born.The formula they chose became the product that defined them. By 2006 and 2007, they had something they were proud of. Famous albums were recorded on ATR tape. Recording artists sought it out. And through it all, Bette ran the operation with the same care and personal attention that made customers feel like partners rather than transactions."I've heard a lot of good things about it," Bette says of the tape they built together. "I was very proud of where we came from, from nothing to that."
Why NAC
Bette didn't make her decision lightly; she made it strategically. When the time came to sell, she wasn't looking for the highest bidder. She was looking for the right steward. Her 21 years in the industry told her that was National Audio.She only had to make one phone call."I chose to negotiate the sale with National Audio because I know they can make the tape," Bette says plainly. "I know they are capable of doing it and will make the best tape out there."“It means a lot to us that Bette trusts NAC with ATR’s legacy,” said NAC President Steve Stepp."It's important for ATR customers to know that the Stepps are a family dedicated to audio quality," Bette says. "Steve and his son Phil lead a strong and talented crew that will be there for all of us."That confidence wasn't built on reputation alone. A few years ago, Bette visited NAC's big brick manufacturing facility and saw the operation firsthand. She saw for herself the care and dedication NAC puts into every order.Learn about NAC’s process in From Master to Mixtape: Part 1. She also saw how the specialized equipment and technical expertise needed to make great tape was coalescing there. And how her company’s assets could help supplement their audio treasure trove and expand NAC’s capabilities.As Steve likes to say, “It was expertise compounding over decades.”"Their longevity in the industry, what they've done, that made me feel comfortable handing over the torch," Bette says. "They showed me they have the know-how, the hard work, and the willingness to go forward. They are making an investment for the recording industry. And that's important."NAC and RTM (in France) are now essentially the last two audio-quality tape manufacturers in the world. The analog audio community is a small, passionate, interconnected one. Word gets around. Bette's endorsement of NAC carries weight precisely because she understands that world as well as anyone.
What Stays the Same
ATR Magnetics customers should know—the things you valued are not going away. National Audio Company is devoted to true sound reproduction. NAC makes great tape and treats their customers with care and respect. You’ll be in good hands.Learn more about Working with National Audio Company.Bette is clear-eyed about what ATR customers need to hear right now. "Our customers are concerned," she acknowledges. "Oh my gosh, ATR’s going away? Now we only have one left. What happens if they go away?" She pauses. "That's why it's so important to jump in and say: NAC is here for you."As part of the agreement, NAC is acquiring all of ATR's equipment and plans to produce tape using the same ATR formula customers have relied on. Same equipment. Same formula. Same commitment to quality. It will take a little time to get the machinery fully up and running, she notes; tape manufacturing is a specialized craft, part science, part what her husband Mike used to call "60% voodoo." But the destination is not in doubt. "Just hang in there," Bette says to her customers. "Once NAC gets it all set up and running, you'll get the great quality tape you've always had."
Roll the Tape
This story is about something larger than one company acquiring another. It's about a community of musicians, engineers, artists, and listeners committed to keeping analog alive. A group who refuses to let something irreplaceable disappear. Learn about NAC in One of A Kind: What Makes National Audio Company Irreplaceable.Bette Spitz spent two decades keeping analog tape alive because she believed in what it meant for music. NAC has been working with Ampex tape since their early days in 1969, and they started loading it into cassettes in 1980. They’ve spent more than five decades caring for audio-savvy customers, pivoting as needed to keep in step with a shifting industry. One of National Audio’s vintage loaders used to load Ampex tape.When those two paths converged, the result wasn't an ending. It was a handoff."I'm very thrilled and very happy that National Audio is going to carry the torch forward," Bette says. "I think that's wonderful and so important for the recording industry and for people who enjoy listening to music."“We are excited to welcome ATR Magnetics customers to NAC. We are just a phone call away. We look forward to serving their needs for years to come, as well as offering the recording industry innovative new products,” says NAC Vice President Phil Stepp.Analog tape is alive, and “The Great American Cassette Company” intends to keep it that way.Contact National Audio Company to learn more, or to start your own project.You'll be hearing more from NAC.Photos by Kelly Durbin.