Magnetic recording medium

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Disclosed is a magnetic recording medium excellent in electromagnetic characteristics in the medium and high frequency regions, which has a magnetic layer formed on a non-magnetic support or a non-magnetic under layer, said magnetic layer comprising a magnetic metal powder containing iron (Fe) as a main component, 18 to 40% by weight of Co based on iron, Al and Y or a rare earth element, and having a specific surface area (x) by the BET method not exceeding 60 m/g, in which said magnetic metal powder has a saturation magnetization ( sigma s) (y) and a specific surface area (x) by the BET method within the range surrounded by the following four equations :