Wavelength response of harmonic distortion in ac-bias recording is analyzed. The wavelength response is affected in both the record and playback processes. In the record process tape nonlinearity and magnetization phase shift, which is dependent on signal-field intensity, are taken into account. In the playback process, tape thickness, tape-to-head spacing, gap length, etc. axe taken into account. An approximate expression for the third-harmonic distortion is derived. The experimental data show quantitative agreement with theory.