A magnetic recording medium includes: a non-magnetic support; a lower
non-magnetic layer; and a magnetic layer containing a ferromagnetic powder
and a binder, in this order, wherein the magnetic layer has a coercive
force of 2,500 to 3,500 oersted (197.5 to 276.5 kA/m), and a squareness
ratio of 0.70 to 0.85 in a length direction thereof, and the binder in the
magnetic layer is a urethane resin having a glass transition temperature
Tg of 70.degree. C. or higher.
