Magnetic recording medium containing specific binder in the magnetic layer and the lower non-magnetic layer

A magnetic recording medium comprising a support having provided thereon at least one magnetic layer containing a ferromagnetic powder and a binder each in the dispersed state, wherein the magnetic layer contains at least a monomer unit comprising from 15 to 75% by weight of an alkyl (meth)acrylate as a binder and from 1 to 45% by weight of a radical polymerizable monomer unit containing nitrogen, with these units making a total amount of 100% by weight, and an acrylic resin having a hydrophilic polar group is used in combination with (A) a polyurethane resin having a hydrophilic group, obtained by reacting a polyether polyol containing a cyclic structure and an alkylene oxide chain and having a molecular weight of 500 to 5,000, a polyol containing a cyclic structure as a chain extending agent and having a molecular weight of 200 to 500, and an organic diisocyanate;

• (B) a polyurethane resin having a hydrophilic polar group, obtained by reacting a polyester polyol comprising an aliphatic dibasic acid and an aliphatic diol not containing a cyclic structure having a branched alkyl side chain, an aliphatic diol containing a branched alkyl side chain having 3 or more carbon atoms as a chain extending agent, and an organic diisocyanate compound;
• or (C) a polyurethane resin having a hydrophilic polar group, obtained by reacting a polyol compound containing a cyclic structure and a long alkyl chain with an organic diisocyanate.