PURPOSE: To improve dispersibility and durability by containing a polyether plasticizer in a magnetic layer which uses a vinyl chloride-vinyl acetate copolymer containing a vinyl alcohol unit as a bonding agent.

CONSTITUTION: A vinyl chloride-vinyl acetate copolymer containing a ≥10wt% vinyl alcohol unit and a polyether plasticizer consisting essentially of a molecule having aliphatic or aromatic hydrocarbon at least one terminal of the principal chain, such as polyoxypropyleneglycol monoether and poly(oxyethylene.oxypropylene) glycol monoether, and further a bonding agent component containing a low- molecular weight polyisocyanate and magnetic powder at need are applied on a base to obtain a magnetic recording medium.