Abstract: An optical recording medium comprising a transparent dielectric layer as a protecting and/or enhancing layer is provided, wherein the transparent dielectric layer is made of an oxide of at least one metal selected from the group consisting of indium, tin and tantalum, the oxide further containing at least one element selected from the group of nitrogen and bismuth. This transparent dieletric layer has an excellent adhesivity to a resin substrate, a low internal stress, and a high refractive index.