To enable high density mass storage recording, for an upper magnetic layer, the length of a major axis of metallic magnetic powder, the type of binder, the hardness and particle size of abrasive powder, the condition of kneading, surface roughness and thickness are regulated, for a lower nonmagnetic layer, the length of a major axis of nonmagnetic powder, the ratio of the length of a major axis to that of a minor axis and the type of binder are regulated and further, a method of forming the upper magnetic layer and the lower nonmagnetic layer, the thickness of a nonmagnetic base material and Young's modulus are regulated.