PURPOSE: To obtain a clear visible record of information by printing by interposing a middle layer of a water-soluble or hydrophobic polymer between a magnetic layer and a pigment layer.

CONSTITUTION: A middle layer of a water-soluble polymer or a hydrophobic polymer is interposed between a magnetic recording layer and a white pigment layer. The suitability of the surface of the magnetic recording layer to printing is improved without deteriorating the magnetic output or magnetic characteristics such as resolving power and the objective magnetic recording sheet giving a clear visible record of information can be obtd. Starch or a deriv. thereof such as carboxymethylstarch is used as the water-soluble polymer and a styrene-butadiene copolymer or a styrene system copolymer may be used as the hydrophobic polymer.