| 摘要 |
There is provided a magnetic recording medium comprising a flexible non-magnetic substrate, and a magnetic layer containing magnetic particles, formed on at least one surface of the flexible non-magnetic substrate, and this magnetic recording medium is characterized in that an uppermost layer formed on the side of the magnetic layer is a non-magnetic layer with a thickness of 1 to 50 nm, which contains a resin and has a surface roughness (P-V) of 2 to 20 nm. This magnetic recording medium is excellent in high density recording performance, and is highly reliable in durability.
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