I recommend Russ at NJ Factory Service:

He has restored a Tascam 122 for me and also gave me a very reasonable deal on a Tascam CDR/cassette 
recorder that he had restored. Oh, also on a used Technics SL-1200 that has worked like a champ, 
sold to me for about half price after a short career as a demo unit (the only thing "wrong" with it 
was it needed a new dust cover and I opted for the heavy rubber mat). The Tascam 122 restoration job 
was exactly what you are seeking, new belts and pinchroller. It works very well, excellently.

-- Tom Fine

----- Original Message ----- 
From: "Bruce Whisler" <[log in to unmask]>
To: <[log in to unmask]>
Sent: Wednesday, April 04, 2012 4:05 PM
Subject: [ARSCLIST] Tascam 112B

I have four Tascam 112B cassette players and seem to be reaching the point that I cannot keep any of 
them working.  The culprit is transport problems with belts that are stretching and rubber tires 
that are deteriorating.  Does anyone know of a source for parts?

Bruce Whisler
Clemson University