A process for producing a magnetic recording material having excellent electromagnetic characteristics and sufficient abrasion resistance is disclosed. The process comprises the steps of coating on a support a magnetic recording composition containing a compound having an unsaturated bond polymerizable by irradiation with electron beams, an organic solvent capable of dissolving the compound and a ferromagnetic powder. The compound is subjected in sequence to a coating process on a nonmagnetic support, irradiated with an electron beam in an atmosphere containing oxygen at a concentration of 10,000 ppm or more and subjected to a smoothening treatment utilizing a specular surface, followed by an electron beam irradiation in an atmosphere containing oxygen at a concentration of 3,000 ppm or less.