Magnetic recording medium

A magnetic recording medium comprising a non-magnetic support having at least two magnetic layers formed thereon,

• said at least two magnetic layers being formed by providing, in sequence, a first magnetic layer containing first ferromagnetic powder and a first binder on a surface of the non-magnetic support and then providing a second magnetic layer containing a second binder and second ferromagnetic powder while said first layer is in a wet state,
• said first magnetic layer containing said first binder in an amount of 10 to 27 parts by weight based on 100 parts by weight of said first ferromagnetic powder, wherein said first binder contains --N.sup..sym. R.sub.3 X.sup..crclbar., --SO.sub.3 M, --OSO.sub.3 M, --PO.sub.3 M.sub.2 or --OPO.sub.3 M.sub.2 wherein R represe nts an alkyl group, X.sup..DELTA. represents an anion, and M represents hydrogen or an alkaline metal,
• said second magnetic layer containing said second binder in an amount of 14 to 30 parts by weight based on 100 parts by weight of said second ferromagnetic powder wherein said second binder contains a --OH or --COOM group wherein M represents hydrogen or an alkaline metal,
• the amount of said first binder contained in said first magnetic layer being smaller than that of said second binder contained in said second magnetic layer with a difference therebetween being from 0.5 to 10 parts by weight, and
• a ratio (A/B) of a dry thickness (A) of said first magnetic layer to a dry thickness (B) of said second magnetic layer being from 0.5 to 3.2.