A magnetic recording medium comprising a non-magnetizable plastic film support having a magnetic recording layer on one side thereof and, on the other side thereof, a layer containing (1) at least one powder of carbon black or graphite, and (2) at least one powder of a white pigment or a light colored pigment, and (3) a binder, powders (1) and (2) forming divided color areas in the back surface layer, and the back surface layer having a surface electrical resistance below 1 .times. 10.sup.10 ohm/cm.sup.2.