PURPOSE: To obtain a magnetic thin film in which soft magnetic characteristics are enhanced while preventing exfoliation from the substrate by laminating magnetic layers and carbon layers containing one or more kind of transition metal element alternately.

CONSTITUTION: A C target arranged with a Cu metal chip is subjected to sputtering using an ion beam sputtering system thus forming a nonmagnetic carbon layer on a heated glass substrate. An Fe target is then subjected to sputtering under same conditions as formation of carbon film and, at the same time, the Fe target is irradiated with a nitrogen ion flow thus forming a multilayer of an Fe-N magnetic layer containing small quantity of nitrogen and a Cu added carbon layer. The carbon layer has amorphous structure and contains a transition metal element by 30-80 atomic%. The transition metal element is selected from group IVA-IB elements.