PURPOSE: To surely obtain the medium having a high capacity, high density and high output by using coating materials contg. magnetic powders and specifying the viscosities of the coating materials for 1st and 2nd coated layers.

CONSTITUTION: The 1st coated layer (for example, a conductive layer contg. a carbon black) 2 and the 2nd coated layer (for example, a magnetic layer contg. Ba-ferrite magnetic powder) 4 on both surfaces of a nonmagnetic base 1 by laminating these layers in this order. The 2nd coated layer is applied before the 1st coated layer 2 is undried when this coated layer is applied. The coating materials for the 1st coated layer 2 and the 2nd coated layer 4 are otherwise applied simultaneously. The viscosities of the respective coating materials for the 1st coated layer 2 and the 2nd coated layer 4 are specified to 5 to 100 poises. The medium having the high capacity, the high density and the high output are surely obtd. in this way.