PURPOSE: To form protective films to a smaller thickness by providing the 1st protective film which is formed on a magnetic film and consists of Ni-P contg. 6W20wt.% tungsten and the 2nd protective film which is formed on said 1st protective film and consists of SiO2 to this recording medium.

CONSTITUTION: This magnetic recording medium has the protective films constituted by forming the Ni-P film contg. 6W20wt.% tungsten on the magnetic film and forming the SiO2 further thereon. For example, the Ni-W-P film contg. the tungsten exhibits excellent weatherability and is the dense film which is thin (100W200) and has less pinholes. Deterioration in the weatherability is, therefore, obviated by the effect of the Ni-P film even if the thickness of the thin SiO2 is reduced. This magnetic recording medium has the protective films constituted by forming the Ni-P coating on the magnetic layer and forming the SiO2 further thereon in such a manner. The excellent weatherability is thereby obtd. and the formation of the protective films to the smaller thickness is enabled.