PURPOSE: To improve the wear proof of a magnetic layer and increases its durability by using the lubricant consisting of higher fatty acid ester and fatty acid amide, which is solid at the normal room temperature, together with the non-magnetic powder with Mohs' hardness of 6 and over.

CONSTITUTION: A magnetic layer is formed by the magnetic coating material made by mixing the non-magnetic powder with Mohs' hardness of 6 and over, desirably, average particle size of 0.5 to 2μ, such as α-iron oxide, together with magnetic powder, binder components, conductive submaterial, and solvent. The lubricant solution consisting of the higher fatty acide ester with desirable melting point 10 to 40°C and the fatty acide amide whose melting point is 50°C and over in the weight ratio 99/1 to 80/20 is coated on the magnetic layer. Or, the two-component lubricant may be added to magnetic coating material. It is desirable that the quantity of addition of the non-magnetic power to the magnetic powder is 1 to 3wt% and that of the lubricant to the total coating materials is 0.1 to 20wt%.