PURPOSE: To obtain a durable medium superior in abrasion and impact resistances by forming a magnetic layer on a base and forming on this layer a protective layer composed of a copolymer of vinyl chloride-vinyl acetate-vinyl alcohol, a polyurethane elastomer, and an isocyanate deriv.

CONSTITUTION: A vinyl chloride-vinyl acete-vinyl alcohol copolymer forms a comparatively hard film. The compsn. ratio of vinyl chloride to vinyl acetate is, preferably, (97W65):(3W35), and the compsn. ratio of vinyl chloride-vinyl acetate to vinyl alcohol is, preferably, (99W90):(1W10). The polyurethane elastomer forms a comparatively soft film. As the isocyanate deriv., polyisocyanates, such as tolylenediisocyanate and tolylenetriisocyanate, are suitable. The addition of said derivs. to the mixed binders of the vinyl chloride-vinyl acetate copolymer and the polyurethane elastomer forms a cross-linking structure to contribute in enhancement of resistances to abrasion and impact.