PURPOSE: To obtain a magnetic recording medium which decreases extremely the wear and damage of a magnetic head and is highly resistant to wear by incorporating zirconia powder into a magnetic layer.

CONSTITUTION: Zirconia powder is incorporated into a magnetic layer. The magnetic recording having such constitution is accomplished by mixing and dispersing zirconia powder together with magnetic powder, binder resin, org. solvent, etc. to prepare a magnetic paint, coating the paint on a base body such as a polyester film by an optional coating means such as a roller coater and drying the same. The resultant magnetic tape has less decrease in the reproduced output and the magnetic recording medium obtd. by incorporating the zirconia powder into the magnetic layer obviates consequently damaging a "Sendust" magnetic head, etc. in the stage of traveling and has substantially improved wear resistance.