An object of the present invention is to provide a magnetic recording medium which has a sufficient impact resistance to withstand its accidental collision with a magnetic head and is neither worn away nor fractured in the CSS area by contact or friction between the magnetic recording medium and the magnetic head even if the thickness of a protective filmy layer is reduced in the data area. In order to achieve this object, a magnetic film and a protective film are formed on a substrate, and for example, the other portion of said protective film than a portion where said protective film comes into contact with a magnetic head is made of not only carbon and nitrogen but also hydrogen for increasing the hardness of said protective film.