A magnetic recording material is disclosed which is comprised of a single magnetic layer comprised of plate-shaped ferromagnetic particles wherein the plate-shaped ferromagnetic particles are present in greater number in the surface part of the magnetic layer than in the inner part and/or the plate-shaped ferromagnetic particles are aligned such that an average horizontal axis component of the particles with respect to the surface of magnetic layer is larger in the surface part than in the inner part. The location and alignment of the particles make is possible to increase output with short-wave recording.