as the embodiment 1 except that a fe ni metal powder hc 1 500 oe number average particle diameter 0 15 u03bcm specific surface area 50 m 2 g was used instead of the co ti nb substituted barium ferrite powder for use with the lt coating material for upper magnetic layer gt in accordance with the embodiment 1 and that the amount of the sulfonated urethane resin was 6 parts by weight thereafter the tape was evaluated in the same manner as the embodiment 1 co u03b3 magnetite powder hc 600 oe number average particle diameter 0 5 u03bcm specific surface area 40 m 2 g of 50 parts by weight and a co ti nb substituted barium ferrite powder hc 1 000 oe average particle diameter 0 05 u03bcm specific surface area 38 m 2 g of 50 parts by weight were added to the compositions of lt coating material for intermediate layer gt thereafter a coating material was obtained in the same coating material producing process as the lt coating material for upper magnetic layer gt in accordance with the embodiment 1 the obtained coating material was used instead of the lt coating material for intermediate layer gt in accordance with the embodiment 1 thereafter a three layer coated type 8 mm wide tape was produced in the same manner as the embodiment 1 except that the thickness of the intermediate layer was 0 4 u03bcm then the obtained tape was evaluated in the same manner as the embodiment 1 a co u03b3 ferrite powder hc.