PURPOSE: To enable formation of a protecting film consisting of MoS2 and having excellent and long lasting lubricity by bringing the surface of a magnetic layer right after formation and a film coated with MoS2 into contact with each other under pressure and heating the same thereby transferring the MoS2 to the magnetic layer.

CONSTITUTION: A film base consisting of polyethylene terephthalate is let off from an unwinding roll 2 and is pressed to the outside circumference of a cooling roll 4 and a Co-Ni alloy from a vapor deposition source 7 is deposited bi evaporation on the film, by which a magnetic layer 9 is formed. The film is supplied between a pair of heating rolls 11A and 11B heated to 80°C right after the vapor deposition, by which the film is heated and is brought into contact under pressure with a base 1b coated thereon with molybdenum disulfide MoS2 and the MoS2 is transferred onto the magnetic layer 9. The protecting film consisting of MoS2 and having excellent and long-lasting lubricity is thus formed on the surface of the magnetic layer.