PURPOSE: To obtain a high density recording magnetic disc having small defects in the magnetic layer, by subjecting the surface of an almite base to vanishing finish using a liquid detergent as a lubricant to enhance smoothness of the surface.

CONSTITUTION: An almite base 1 is set to a spindle 5 rotated with a motor 6, a vanishing head 2 is held with a carriage 4 through a support 3 can be moved to and fro in the radial direction of the base 1, and a liquid having a detergent action, such as ethanol, "Freon TF ", or cellosolve acetate, is fed as a lubricant through a pipe 7 movable together with the carriage 4. The base 1 is rotated, the head 2 is reciprocated from the inside end to the outside end of the base 1 in a few times, and the produced fine almite powder is absorbed together with the detergent liquid with a wiper 9 to smooth the base surface by vanishing, thus permitting defects in a magnetic layer due to the fine protuberances of the base to be prevented and a superior magnetic disc to be obtained.