Abstract: A method for manufacturing a magnetic recording medium, which enables efficient and ensured manufacture of a magnetic recording medium having a recording layer formed in a concavo-convex pattern and a satisfactorily flat surface, and a magnetic recording medium are provided. According to the method for manufacturing a magnetic recording medium, a material whose state is selectable between a flowing state and a cured state is used as a non-magnetic material 36. After the non-magnetic material 36 is formed in a flowing state on a surface of an object to be processed 10 including a recording layer 32 formed in a concavo-convex pattern over a glass substrate 12, then the non-magnetic material 36 is cured.