A thin film according to the present invention which is disclosed herein is an iron and oxygen based perpendicular magnetized anisotropic thin film useful as a magnetic recording material. This thin film has an excellent magnetic anisotropy in the perpendicular direction to the surface thereof and comprises iron (Fe)-oxygen(O) system, and tin (Sn) and/or germanium (Ge) or aluminum (Al) as a third element. The specified examples of such thin films include those having the composition represented by (I) Fe.sub.x O.sub.y M.sub.z wherein M represents Sn and/or Ge, and (II) Fe.sub.x O.sub.y Al.sub.z.The thin film has characteristics optimum as a uniform perpendicular magnetic recording medium, thus making it possible to provide a fine and high-density recording.