The invention provides a novel magnetic recording tape comprising a film base, a magnetic coating layer on one surface and a backing layer on the other surface, the backing layer containing an abrasive powder having a hardness of at least 4 in the Mohs scale, such as silicon carbide and the like, dispersed in a binder matrix formed by curing a radiation-sensitive polymer by irradiating with a high energy radiation, such as electron beams accelerated at a voltage of 100 to 750 kilovolts. Coating of the film base with a coating composition to form the backing layer is performed on the surface of the film base having been provided with the magnetic coating layer on the other surface and the radiation-curing of the backing layer is performed prior to winding the tape into a roll to give a specified tensile modulus so that the magnetic recording tape is freed from the problem of the phenomenon of dropout owing to the absence of any particulate material adhering to the tape surface as is sometimes unavoidable in the conventional manufacturing process. The product tape is also quite free from scratch formation by virtue of the presence of the abrasive powder in the backing layer also contributing to the decrease of dropout.