PURPOSE: To obtain a magnetic recording medium which exhibits substantial lubricity and is resistant to wear and corrosion by forming the two-layered construction of a polysilicate film consisting of contg. an adhesion accelerator in the 1st layer and a lubricant in the 2nd layer via or without via a pretreated layer on a thin magnetic alloy film provided on a nonmagnetic base body.

CONSTITUTION: A thin SiO2 film having high adhesion power is formed on a thin magnetic metallic film and in succession an SiO2 film having excellent lubricity is formed on the 2nd layer. The thin SiO2 film having lubricity is formed by coating the soln. of the compsn. mixed with the resultant product of hydrolysis of alkoxy silane and 1 or ≥2 kinds among a hydrocarbon lubricant, silicone oil, fluorine oil and solid lubricant on the 1st layer of the thin SiO2 film. The thin SiO2 film formed after coating of the alcohol soln. contg. the resultant product of partial hydrolysis of alkoxy silane on the thin magnetic alloy film has fairly Si-OH remaining on the surface. Therefore, if the 2nd layer is formed right after formation of the 1st layer, the dehydration condensation reaction of the SiOH group arises at the boundary between the 1st layer and the 2nd layer. The substantial adhesion is thus obtd.