PURPOSE: To permit writing and reading-out in a transverse direction by setting a magnet in the direction diagnoal to the traveling direction of a base material at the time of orienting the magnet.

CONSTITUTION: A magnetic recording layer provided on the base material is oriented by the magnet and is then dried to form magnetic recording paper. The magnet is set and oriented in the direction diagonal to the traveling direction of the base material at the time of orienting the magnet. The magnetic recording sheet which changes the reproduction output in the transverse direction and has approximately the equal reproduction output in a longitudinal direction according to the setting angle of the magnet is, therefore, obtd. The coated amt. of a magnetic coating compd. is thereby decreased, by which the magnetic coating compd. is economized; further, the reading in the transverse direction is permitted and the speed of a ticketing machine is increased.