A method for manufacturing a magnetic recording medium disk substrate is provided for achieving a magnetic disk having a suitable surface roughness, a high in-plane magnetic anisotropy and a high S/N. The manufacturing method has a texturing process wherein the magnetic recording medium disk substrate is rotated in the circumferential direction while a polishing tape is pressed against the rotating substrate. The polishing tape includes polyester fiber having a fiber diameter of 400 nm to 950 nm, on the surface coming into contact with the substrate. All the while, slurry including abrasive grains including a cluster diamond is supplied to the surfaces of the substrate. The present invention relates to a magnetic recording medium disk substrate produced by the manufacturing method; and a magnetic recording medium at least comprising a magnetic layer on the magnetic recording medium disk substrate and manufacturing method of the magnetic recording medium.