Magnetic recording medium, method of manufacturing magnetic recording medium and magnetic storage device

A thermal assist magnetic recording medium comprising:

• a substrate;
• an underlayer provided on the substrate;
• and
• a magnetic recording layer provided on the underlayer, wherein
• the underlayer includes a first underlayer including a compound represented by a formula MgO(1-X), where X falls within a range of 0.07 to 0.25,
• the magnetic recording layer includes a first magnetic layer consisting of an alloy having a L10 structure and including B, Pt, and Fe or Co, and a second magnetic layer consisting of an alloy having a L10 structure and provided on the first magnetic layer,
• the first underlayer is in contact with the first magnetic layer.