PURPOSE: To improve the corrosion resistance, durability and electromagnetic conversion characteristics of a magnetic recording medium using a ferromagnetic metallic thin-film as a magnetic layer by ionizing a metal or a semimetal in an evaporating space and evaporating the metal or the semimetal when an intermediate layer containing the metal or the semimetal is formed between a base body and the magnetic layer.

CONSTITUTION: When an intermediate layer containing a metal or a semimetal is formed between the base body and magnetic layer of a magnetic recording medium having a ferromagnetic metallic thin-film on a non-magnetic resin base body, the metal or the semimetal is ionized in an evaporating space, and evaporated. The homogeneous intermediate layer having high density can be shaped through ionization and evaporation at that time. The magnetic layer can be protected effectively from a gas and moisture and air even when the gas is generated from the inside of a resin film or moisture and air intrude from the resin film side on preservation when the magnetic layer of the ferromagnetic metallic thin-film is film-formed in the intermediate layer film-formed. Accordingly, the magnetic recording medium having high corrosion resistance and durability and excellent electromagnetic conversion characteristics is acquired.