Abstract: The present invention provides a magnetic recording medium comprising, on a non-magnetic substrate, a magnetic layer containing magnetic fine powder and a binder, wherein the magnetic layer contains alumina powder having an average particle size of at most 1 .mu.m and containing at least one oxide of element selected from the group consisting of Ge, P, Sn, Nb, Ta, Mo and W in an amount of 0.1 to 10 parts by weight per 100 parts by weight of alumina. The magnetic recording medium of the present invention has good durability and good abrasion resistance of the magnetic layer, and good magnetic characteristics, good surface smoothness and a good cleaning effect on a magnetic head.

Abstract: Alumina powder having a .theta.-alumina content of at least 70% by weight and an average primary particle size at least 0.1 .mu.m and containing a tungsten compound in an amount of 0.1 to 5% by weight in terms of tungsten oxide based on alumina can be used as an abrasive for a magnetic recording medium having good properties.