PURPOSE: To obtain the magnetic recording medium having a good head touch by forming a perpendicularly magnetized film of a Co alloy directly on a high- polymer film in which a carbon black is incorporated.

CONSTITUTION: The perpendicularly magnetized film 3 of the Co alloy is directly formed on the high-polymer film 1 into which the carbon black 2 is incorporated. The surface ruggedness formed with the carbon black as a nucleus is not steep in this way and, therefore, the degradation in the crystallinity generated in the initial growth of the thin film is lessened and the film thickness increase is minimized. The rigidity of the high-polymer film is increased by the incorporation of the carbon black and the touch with a rotary head at a high speed is assured. Further, the thermal conductivity and electrical conductivity of the film are improved at the time of the thin film formation and, therefore, the nonuniformity generated in the thin film by the charge particles is hardly admitted and since the good noise level is obtd., the high-density recording performance is satisfied.