To make a soft magnetic underlayer of a double layered perpendicular magnetic recording medium thinner than heretofore while avoiding saturation. Assuming that T.sub.b1 is the thickness of the soft magnetic underlayer of the double layered perpendicular magnetic recording medium, B.sub.S2 the saturation flux density of the same, T.sub.m the thickness of a magnetic recording head's main pole 1 along a track direction in the vicinity of its floating surface, T.sub.WW the track width of the same, and B.sub.S1 the saturation flux density of the same, then T.sub.b1<(B.sub.S1.times.T.sub.m.times.T.sub.WW)/2(B.sub.S2.times.(T.s- ub.m+T.sub.WW)) is satisfied.