| 摘要 |
PROBLEM TO BE SOLVED: To provide a magnetic recording medium wherein polishing force for a magnetic head is optimized, running durability is excellent and satisfactory electromagnetic transducing characteristics are realized. SOLUTION: The magnetic recording medium is provided with a magnetic layer 3 containing polyvinyl chloride based resin having an average polymerization degree of 300 to 500 and having a hydroxyl group, an epoxy group and a polar group as a bonding agent and a polishing agent having an average particle size not larger than the thickness of the magnetic layer.
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