Magnetic recording medium

A magnetic recording medium comprising a non-magnetic support having provided thereon a magnetic layer on one surface of the support and a backing layer on the surface of the support opposite to said magnetic layer, the backing layer containing a binder consisting essentially of a resin having a 100% modulus of 150 kg/cm.sup.2 or less which is selected from the group consisting of thermoplastic resins, thermosetting resins and mixtures thereof and non-magnetic particles comprised of (i) carbon black having an average particle size of 0.15 to 0.5 .mu.m, and (ii) particles of abrasive having a Mohs' hardness of 8 or more and an average particle size of 1 .mu.m or less wherein the particles of abrasive are contained in the backing layer in an amount of 0.1 to 4 wt % based on the total weight amount of non-magnetic particles in the backing layer, with the non-magnetic particles in said backing layer being used in an amount of 40 to 300 parts by weight per 100 parts by weight of binder, wherein a polyisocyanate hardening agent is present in an amount of 5 to 40% based on the total weight amount of binder and wherein the dry thickness of the backing layer is from 1.5 to 2.5 .mu.m and wherein the particles of abrasive are contained in the backing layer in an amount of from 0.3 to 8 parts by weight based on 100 parts by weight of the total binder.