PURPOSE: To prevent the destruction and exfoliation of thin films by constituting a recording layer by lamination of plural thin ferromagnetic metallic films and thin org. films having elasticity.

CONSTITUTION: A nonmagnetic substrate consist of a polyimide resin, etc., and the recording layer alternately laminated with the plural thin ferromagnetic metallic films 2 and the thin org. films 3 is provided thereon. The thin ferromagnetic metallic films 2 consist of an alloy contg. at least one among Fe, Co and Ni. The thin org. films 3 have elasticity and are the org. silicone films consisting of hexamethylene disilane (HMDS) by plasma polymn., tetramethyl silane (TMS), etc., or the polymerized films of hydrocarbon halide, ion-contg. and nitrogen-contg. org. compds., etc. Since the thin org. films 3 have the elasicity, the pressing forces are respectively absorbed in the respective thin org. films 3 when a magnetic head is pressed to the recording layer. The destruction and exfoliation of the thin ferromagnetic metallic films 2 and the thin org. films 3 by sliding with the magnetic head are thus decreased.