A method for manufacturing an electron beam curing resin for a magnetic recording medium, the electron beam curing resin being a product resulting from a reaction between active hydrogen groups of a vinyl chloride resin or polyurethane resin having the active hydrogen groups in a molecule and a compound having an isocyanate group and a radical-polymerizing unsaturated double bond in a molecule, wherein the amount of water in the reaction system is controlled at 0.05 to 0.5 percent by mass relative to the resin when the reaction is effected, comprising the steps of:
- reacting active hydrogen groups of a vinyl chloride resin or polyurethane resin having the active hydrogen groups in a molecule and a compound having an isocyanate group and a radical-polymerizing unsaturated double bond in a molecule in order to prepare the electron beam curing resin for a magnetic recording medium;
- and
- controlling the amount of water in the reaction system at 0.05 to 0.5 percent by mass relative to the resin when the reaction is effected.