A magnetic recording disk having a substrate, a magnetic layer formed on the substrate, a protective layer formed on the magnetic layer and a lubricant layer formed on the protective layer, the lubricant layer containing a perfluoropolyether compound having an end moiety containing a phosphazene ring and a perfluoropolyether compound having an end moiety containing a hydroxyl group, or the lubricant layer containing a perfluoropolyether compound having an end moiety containing a hydroxyl group on the protective layer side and a perfluoropolyether compound having an end moiety containing a phosphazene ring on the other surface side, and a process for manufacturing each of these magnetic recording disks.