PURPOSE: To assure the stabilization of the characteristics of a lubricating surface and the uniform contact with a magnetic head.

CONSTITUTION: The lubricating layer is formed at about the thickness of the molecular layer on the surface of a carbon layer 3 of the magnetic recording medium having a magnetic recording layer 2 of a metallic thin film type, the carbon layer 3 having wear resistance and the lubricating layer 4 and thereafter, the surface thereof is subjected to a sliding friction treatment by a grinding treatment surface and the lubricating layer is formed thereon at about specified thicknesses or below. The lubricating layer is otherwise formed at the specified thickness or below on the surface of the recording layer 2 and is then subjected to the sliding friction treatment by the grinding treatment surface. The carbon layer 3 and the lubricating layer 4 are successively formed thereon.