In manufacturing a magnetic tape, a long web of non-magnetic base material is coated with a magnetic layer and, thereafter, subjected to a smoothing process, wherein the surface of the magnetic layer is abraded, ground, and then wiped out. For grinding, sapphire blades are kept in contact with the surface of the magnetic layer with their edges oriented in a transverse direction to the magnetic tape, and are moved back and forth in the transverse direction to the magnetic tape, while the magnetic tape is being conveyed in a lengthwise direction of the magnetic tape. Of the sapphire blades, adjacent two are moved in opposite directions to each other.