PURPOSE: To attain sufficient improvement of a magentic characteristic or electromagnetic converting characteristic by making a residual magnetic flux density of a magnetic layer to a specific value.

CONSTITUTION: The mirror polish processing is applied by using a 5-stage super calender which is constituted by connecting alternately metal-made mirror surface rolls 1, 3, 5 and pressing elastic rolls 2, 4, applying a magnetic paint to the mirror surface of the each metal-made mirror surface roll and contacting a dried base 6. In irradiating immediately a radiant ray without time elapse from a radiant ray accelerator 7 arranged near to the metal-made mirror surface roll 5, since the magnetic layer smoothed once is cured before restoration because of the removal of a compression force,the magnetic layer with excellent packing of the magnetic powder and surface smoothness is formed and the residual magnetic flux density exceeds 2,800G. The packing of the magentic powder is excellent and the magnetic characteristic or the electromagnetic conversion characteristic is excellent in the magnetic recording medium obtained in this way.