PURPOSE: To obtain a magnetic recording medium which has the long life of a protective layer consisting essentially of a polyacrylate compolymer even after many times of use, decreases the wear of a magnetic head and has excellent durability by providing said protective layer on a magnetic layer.

CONSTITUTION: A water soluble emulsion which is the polyacrylate copolymer and has a self-crosslinking property ("Julimer 101(R)" made by Nippon Junyaku) or the like is coated on the magnetic layer formed by dispersing magnetic particles into a binder and is then dried and cured to form the protective layer to about 0.5W5μm thickness. The coating material for the protective layer is water soluble and lipophilic and hardly roughen the surface of the magnetic layer consisting of the binder for the magnetic layer. The magnetic recording medium which is provided with the protective layer having the high resistance to wear, impact and chemicals and has the excellent durability is obtd.