"A videotape with "Mia" written on the label."
— Inventory description
"Mia" (ビデオテープ「ミア」 bideotēpu `Mia' ) is an item in Resident Evil 7: Biohazard. It is a "video tape" type item which can be used in any VHS player.
The tape isn't required to be picked up or used. However, it does provide insight as to the layout of the "Old House" as well as the location of one of the burner components ergo hinting its availability very early on.
It has an award tied to its completion.
The tape can be found on the counter in the middle of the Recreation Room on the second floor of the Main House.