A magnetic recording medium having two coated magnetic layers of a first magnetic layer and a second magnetic layer on a non-magnetic substrate. The first magnetic layer has a coercive force of 400 to 590 Oe and a thickness of 2.1 to 2.8 mu and said second magnetic layer has a coercive force of 590 to 800 Oe and a thickness of at least 2.1 mu .