To make a soft magnetic underlayer of a double layered perpendicular magnetic recording medium thinner than heretofore while avoiding saturation. Assuming that Tb1 is the thickness of the soft magnetic underlayer of the double layered perpendicular magnetic recording medium, BS2 the saturation flux density of the same, Tm the thickness of a magnetic recording head's main pole 1 along a track direction in the vicinity of its floating surface, TWW the track width of the same, and BS1 the saturation flux density of the same, then Tb1