Abstract: A magnetic recording medium having a dual magnetic structure layer for the separate control of KuV/kT and SNR to achieve high SNR, increased overwrite (OW) capability and good thermal stability. The magnetic recording medium includes a nonmagnetic Al—Mg substrate followed by the addition of a NiP layer electrolessly plated on the surface of the substrate. A dual-film magnetic layer is formed on the substrate. The dual-film magnetic structure comprises an upper first magnetic film of CoCrPtB alloy and a lower second magnetic film of a CoCrPtTaB alloy. The composition and thickness of each magnetic film in the dual-film magnetic structure allows for the simultaneous ability of the magnetic recording medium to obtain high SNR, increased OW capability and good thermal stability to improve the overall performance of the media.