PURPOSE: To attain the clearness and high density of the picture of a recording material by covering many fine transition metal materials with a nonmagnetic material except their upper parts and further by exposing the upper parts of those transition metal materials in a plane shape.

CONSTITUTION: Many fine columnar transition metal materials 13 are made of metal of high residual magnetization or alloy (e.g. transition metal such as Fe, Co and Ni or their alloy such as Mn) and while they are covered with nonmagnetic material 12 except their upper parts, their upper ends are made in a plane shape agreeing with the surface of nonmagnetic material 12, obtaining titled magnetic recording material 1. Nonmagnetic material 12 whose quality can be fixed without changing easily when covering columnar transition metal materials 13 is suitable and thermosetting resin, porous γ-Al2O3, etc., are used.