PURPOSE: To from a uniform, smooth magnetic layer and to improve recording/ reproducing characteristics by incorporating a low mol.wt. polyol and a polyester resin having metal sulfonate groups and amino groups into the magnetic layer.
CONSTITUTION: A low mol.wt. polyol and a polyester resin having metal sulfonate groups and amino groups are incorporated into the magnetic layer. The use amt. of this polyester resin is about 0.1 - 50 pts.wt., preferably about 1 - 30 pts.wt. to 100 pts.wt. of the magnetic powder. It is preferable that the amino group in this polyester resin couple with carbon atoms which constitutes the main chain of the polyester resin. The amt. of low mol.wt. polyol is 0.1 - 20 pts.wt. and preferably 0.1 - 10 pts.wt. to the magnetic layer. Thereby, the obtd. magnetic layer is uniform and smooth, and the recording/reproducing characteristics can be improved.