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特許 係属中 A magnetic recording medium includes as formed on a non-magnetic substrate, a seed layer, an underlayer of a bcc structure-having Cr alloy, an interlayer of an hcp structure-having Ru alloy, a lower recording layer of a Co-Cr-Pt-B base alloy, an upper recording layer having the same alloying base components as those of the lower recording layer, a larger B atom concentration and having a larger Co atom concentration to Cr atom concentration ratio, and a protective layer.