A perpendicular magnetic recording medium, comprises a substrate; a soft-magnetic
layer formed on the substrate; an NaCl-type oxide layer for orientation control
formed on the soft-magnetic layer, having a thickness of from more than 0 to less
than 10 nm; and a magnetic recording layer formed on the NaCl-type oxide layer
for orientation control, comprising a maghemite thin film. Such a perpendicular
magnetic recording medium is capable of showing excellent magnetic properties,
a high recording resolution and improved surface properties.