PURPOSE: To improve running durability under various temp. and humidity conditions by forming a magnetic layer contg. a polyisocyanate compd. having ether bonds.

CONSTITUTION: This magnetic recording medium has a magnetic layer contg. ferromagnetic powder on the nonmagnetic substrate. The magnetic layer further contains a polyisocyanate compd. having ether bonds synthesized, e.g. by allowing multifunctional polyol having ether bonds to react. with an amt. (mol) of a diisocyanate compd. equal to the amt. (mol) of the terminal OH groups of the polyol. This magnetic recording medium has improved running durability under various temp. and humidity conditions without deteriorating electromagnetic transducing characteristics, head wearing property, etc.