PURPOSE: To obtain a perpendicularly recording magnetic layer of high density by a method wherein the particles of the constructing materials of the magnetic layer are flown in the direction of a substrate to form the magnetic layer mainly consisting of iron oxide and having the residual magnetism ratio of 0.5 or more in the plane inside direction and in the perpendicular direction of the magnetic layer.

CONSTITUTION: Mutually facing target electrodes formed by arranging with targets T1, T2 in parallel facing mutually and separating from each other according to target holders 4 are provided in a vacuum tank 1 to construct a sputtering device. The vacuum tank 1 is exhausted according to an exhaust system 2, and the prescribed gas is introduced according to a gas introduction system 3. A magnetic field is applied between the targets T1, T2, and a substrate 6 to be formed with a magnetic thin film is arranged vertically on the side between the targets T1, T2 according to a substrate holder 5. As the target material, iron containing Co of 1 atom% is used, Ar+O2 gas is introduced, and an accelerating electric field is applied to perform sputtering. Accordingly, the magnetic layer consisting of a continuous layer mainly consisting of iron oxide, and having the ratio of 0.5 or more of residual magnetism in the plane direction of the magnetic layer and residual magnetism in the direction perpendicular to the plane of the magnetic layer can be formed.