PURPOSE: To obtain a long-life magnetic recording medium having a protective layer which is small in abrasion loss and is highly resistant to impact by forming the protective layer consisting essentially of a polyester resin, acrylic resin and isocyanate compd. on the surface of a magnetic layer provided on a non- magnetic base.

CONSTITUTION: The polyester resin (resin A) which has preferably ≥1,500mol.wt. and can form a relatively hard film and the acrylic resin (resin B) which has preferably ≥10,000mol.wt. are mixed within at a mixing weight ratio of the resin A with the resin B in a 4/6W7/3 range. The polyisocyanate compd. is incorporated into such mixture so as to be incorporated at 5W20wt% of the total weight of the org. binder. Such mixture is dissolved in a solvent mixture composed of toluene and methyl ethyl ketone to prepare a paint. Such paint is coated on the magnetic layer and is dried then the coating is subjected to a heat treatment to form the protective layer having about 3μ thickness. The highly durable magnetic recording medium having the protective layer which has high adhesion to the magnetic layer and is highly resistant to wear and impact is thus obtd.