has a small friction coefficient so that the protective layer has good abrasion resistance and corrosion resistance the thickness of the protective layer is from 20 to 2 000 u00e5 preferably from 20 to 1 000 u00e5 when it is too thin the durability and corrosion resistance are not satisfactorily improved when it is too thick the spacing loss becomes so large that the recording reproducing characteristics are adversely affected according to the present invention the magnetic recording medium with the thus formed protective layer is then plasma treated for example with oxygen plasma generated by radio frequency in a treating vessel since the oxygen plasma involves high energy the surface of the protective layer is well oxidized and the degree of cross linking of the protective layer particularly near its surface is increased so that the protective layer becomes more dense and harder and has a low friction coefficient in addition the surface of the plasma treated protective layer is more hydrophilic and has improved adhesivity therefore when the second protective layer for example a lubricant layer is formed on it polar groups of the lubricant sufficiently bond to the surface so that the second protective layer is securely adhered to the first protective layer furthermore the molecules of the lubricant are oriented so that the lubricity and abrasion resistance of the surface are sufficiently improved preferably the distribution of oxygen atom in the plasma treated protective layer is such that the oxygen content in 20 u00e5 thickness from the surface of the protective layer is 5 to 70 by weight of the organic polymer in said thickness and the oxygen content in the whole protective layer is 5 to 50 by weight of the organic polymer when the organic polymer consists of carbon atoms hydrogen atoms oxygen.