Abstract: To enable high density mass storage recording, for an upper magnetic layer, the length of a major axis of metallic magnetic powder, the type of binder, the hardness and particle size of abrasive powder, the condition of kneading, surface roughness and thickness are regulated, for a lower nonmagnetic layer, the length of a major axis of nonmagnetic powder, the ratio of the length of a major axis to that of a minor axis and the type of binder are regulated and further, a method of forming the upper magnetic layer and the lower nonmagnetic layer, the thickness of a nonmagnetic base material and Young's modulus are regulated.

Abstract: The present invention provides a magnetic recording medium including a lower non-magnetic layer mainly consisting of a non-magnetic powder and a binder and an upper magnetic layer mainly consisting of a magnetic powder and a binder which layers are formed on a non-magnetic support body, wherein the binder of the lower non-magnetic layer is a vinyl chloride copolymer having a sulfonic acid base and/or a quaternary ammonium base and hydroxy group and epoxy group, and having an average polymerization degree of 100 to 220, and the non-magnetic powder is a non-magnetic powder having a longer axis length of 0.2 .mu.m or below and an acid surface.