PURPOSE: To provide an excellent S/N in the stage of short wavelength recording and reproduction by forming ≤10% of the thickness of a magnetic layer by electron beam vapor deposition in a specific temp. range.

CONSTITUTION: ≤t/10 of the thickness t(μm) of the magnetic layer is formed by the electron beam vapor deposition at 150W250°C substrate temp. and the remaining vapor deposition is executed at ≤0°C substrate temp. For example, the temp. of the 1st can 13 is maintained at 170°C and the temp. of the 2nd can 14 at -5°C and 0.014μm Co-Ni-O layer is formed on a polyethylene terephthalate film having 10μm thickness along the 1st can 13. The min. incident angle is 66°. The remaining 0.136μm is then deposited thereon in the range up to 25° min. incident angle by the 2nd can 14. Since the greater part of the thickness is formed at ≤0°C, the pulverized particles to constitute the magnetic layer are smaller and the magnetical uniformity is improved, by which noise is improved and therefore, the S/N is improved at a short wavelength.