PURPOSE: To obtain the magneto-optical recording element having high reliability and high quality by superposing successively a magnetic material layer, and 1st and 2nd nonmagnetic material layers consisting of prescribed materials on a substrate.

CONSTITUTION: The alloy magnetic material layer 6 which consists of a rare earth metal such as GdDyFe and amorphous alloy and has the axis of easy magnetization in the direction perpendicular to the film plane is provided on the light transparent substrate 5 and the layer thickness is selected at 150W300A. The 1st nonmagnetic layer 7 which consists mainly of the rare earth metal and has 10W17Wm-k thermal conductivity is superposed thereon to 100W200A thickness to prevent the diffusion of heat of the laser light, by which the magnetic material layer 6 is irradiated. The nonmagnetic layer 7 contains ≥70atomic% rare earth metal and is incorporated with other metals including noble metals such as Au, metalloids such as B and passive forming elements such as Fe. The 2nd nonmagnetic layer 8 is the laser light reflecting layer which is formed of Au, etc., to ≥600A thickness. The diffusion of the heat of the laser light cast to the magnetic material layer 6 is prevented by the nonmagnetic layer 7 according to this constitution, by which the laser light power is decreased and the Kerr effect is sufficiently improved. The excellent reading out performance is thus obtd.