A magnetic recording medium is produced by coating a body having (a) a non-magnetic substrate, (b) at least one magnetic substance layer formed on the non-magnetic substrate and (c) at least one protective layer formed on the magnetic substance layer which contains at least one member selected from the group consisting of inorganic oxides, graphite and amorphous allotropes of carbon, with a solid surface modifier containing (i) an ammonium carboxylate type fluorine-containing compound having the formula,(R.sub.f --COO.sup.- H.sup.+).sub.n --R,wherein R.sub.f is a perfluoropolyoxyalkyl chain having a number average molecular weight of at least 800, n is a number of 1-2, and R is a residue selected from the group consisting of an aromatic ammonium which may have one or more substituents at the nucleus, benzylammonium which may have one or more substituents at the nucleus, dibenzylammonium which may have one or more substituents at the nucleus, tribenzylammonium which may have one or more substituents at the nucleus and an aromatic inium which may have one or more substituents at the nucleus, and (ii) an alcohol or fluorine-containing solvent and optionally water, on the surface of the protective layer (c), to form a coat, and then removing the solvent, or alcohol and water from the coat.