Abstract: A magnetic recording medium is disclosed which is comprised of a non-magnetic support base having a magnetic layer on one surface and a silicone oil layer formed on the opposite surface. The silicone oil layer does not produce dropouts and eliminates scraping and therefore eliminates dust particles that collect and build up in the area of the magnetic head. The silicone layer is formed from a silicone-containing compound having a viscosity of at least 6,000 centistokes at 25.degree. C.