PURPOSE: To improve recording reproducing characteristics by specifying the relationship of the scanning width of electron beams and a distance between the surface of a ferromagnetic metallic material in a crucible and a minimum incident angle section to a non-magnetic base body of evaporated particles when the crucible, in which the ferromagnetic metallic material is melted, is irradiated with electron beams and the material is heated and evaporated.

CONSTITUTION: When a ferromagnetic metallic layer is formed onto a non- magnetic base body 2 through an electron-beam heating evaporation method, the relationship of H/(L/2)≥0.8 is satisfied in the scanning width L of electron beams and a distance H from the surface of a ferromagnetic material in the crucible to a minimum incident angle section to the non-magnetic base body of evaporated particles when the ferromagnetic metallic material previously filled into the crucible 3 is irradiated with electron beams while scanning electron beams and heated and evaporated and deposited. The high molecular film, etc., of polyimide, polyester, polyethylene terephthalate, etc., are preferable as a non-magnetic substrate 2 used as a magnetic recording medium. Accordingly, recording reproducing characteristics can be improved.