The magnetic tape includes a non-magnetic support; and a magnetic layer including ferromagnetic powder and a binding agent on the non-magnetic support, in which an absolute value ΔN of a difference between a refractive index Nxy measured regarding an in-plane direction of the magnetic layer and a refractive index Nz measured regarding a thickness direction of the magnetic layer is 0.25 to 0.40, and a logarithmic decrement acquired by a pendulum viscoelasticity test performed regarding a surface of the magnetic layer is equal to or smaller than 0.050.

A magnetic recording medium in a shape of a tape that is long in a longitudinal direction and is short in a width direction is provided, the medium including: a base material; and a magnetic layer, in which the magnetic layer includes a data band long in the longitudinal direction in which a data signal is to be written, and a servo band long in the longitudinal direction in which a servo signal is written, and in the magnetic layer, a degree of vertical orientation is greater than or equal to 65%, a half width of a solitary waveform in a reproduction waveform of the servo signal is less than or equal to 195 nm, a thickness of the magnetic layer is less than or equal to 90 nm, and a thickness of the base material is less than or equal to 4.2 μm.

Provided are a magnetic tape comprising a magnetic layer containing a ferromagnetic powder and a binding agent on a non-magnetic support, in which the magnetic layer contains an oxide abrasive, an average particle diameter of the oxide abrasive obtained from a secondary ion image acquired by irradiating a surface of the magnetic layer with a focused ion beam is 0.04 μm to 0.08 μm, and an absolute value ΔN of a difference between a refractive index Nxy measured with respect to an in-plane direction of the magnetic layer and a refractive index Nz measured with respect to a thickness direction of the magnetic layer is 0.25 to 0.40, and a magnetic recording and reproducing device including the magnetic tape.

Provided is a magnetic recording medium including: a non-magnetic support; and a magnetic layer including particles of at least one kind of epsilon type iron oxide-based compound selected from the group consisting of ε-Fe.sub.2O.sub.3 and a compound represented by Formula (1), an abrasive, and a binding agent, at least on one surface of the non-magnetic support, in which an average equivalent circle diameter of the particles of the epsilon type iron oxide-based compound is 7 nm to 18 nm, an average equivalent circle diameter of the abrasive in a plan view of the magnetic layer is 20 nm to 1,000 nm, and a coefficient of variation of the equivalent circle diameter of the abrasive is 30% to 60%. In Formula (1), A represents at least one kind of metal element other than Fe and a satisfies a relationship of 0<a<2.
ε-A.sub.aFe.sub.2-aO.sub.3  (1).

In the magnetic recording medium, a number distribution A of a plurality of bright regions, based on equivalent circle diameters thereof, in a binarized image of a secondary electron image obtained by imaging a surface of the magnetic layer by a scanning electron microscope at an acceleration voltage of 5 kV and a number distribution B of a plurality of dark regions, based on equivalent circle diameters thereof, in a binarized image of a secondary electron image obtained by imaging a surface of the magnetic layer by a scanning electron microscope at an acceleration voltage of 2 kV respectively satisfy a predetermined number distribution.

In the magnetic recording medium, a number distribution A of a plurality of bright regions, based on equivalent circle diameters thereof, in a binarized image of a secondary electron image obtained by imaging a surface of the magnetic layer by a scanning electron microscope at an acceleration voltage of 5 kV and a number distribution B of a plurality of dark regions, based on equivalent circle diameters thereof, in a binarized image of a secondary electron image obtained by imaging a surface of the magnetic layer by a scanning electron microscope at an acceleration voltage of 2 kV respectively satisfy a predetermined number distribution.

In the probability distribution calculated from TDSage, TDSenv, and TC, the magnetic tape has the probability P.sub.fail of equal to or less than 0.2%, in which the absolute value of ΔSB exceeds 0.3 μm. TDSage is a maximum absolute value of a difference between the servo band interval obtained before a predetermined storage and the servo band interval obtained after the storage, TDSenv is a value calculated by multiplying a difference between a maximum value and a minimum value of the servo band interval respectively obtained under five predetermined environments by ½, TC is a value calculated by multiplying TDStens by 0.5 N, and TDStens is a ratio of a change in the servo band interval to a change in tension calculated from the servo band interval respectively obtained under five predetermined environments by applying a plurality of different tensions in the longitudinal direction of the magnetic tape.

In the magnetic recording medium, a number distribution A of a plurality of bright regions, based on equivalent circle diameters thereof, in a binarized image of a secondary electron image obtained by imaging a surface of the magnetic layer by a scanning electron microscope at an acceleration voltage of 5 kV and a number distribution B of a plurality of dark regions, based on equivalent circle diameters thereof, in a binarized image of a secondary electron image obtained by imaging a surface of the magnetic layer by a scanning electron microscope at an acceleration voltage of 2 kV respectively satisfy a predetermined number distribution.

The magnetic tape in which a difference (S.sub.0.1−S.sub.1.6) between a spacing S.sub.0.1 and a spacing S.sub.1.6 obtained after n-hexane cleaning on a surface of the magnetic layer is equal to or less than 32 nm. The S.sub.0.1 is a value obtained as a spacing under a pressing force of 0.1 atm from a relational expression between a pressure and a spacing obtained by performing a spacing measurement on the surface of the magnetic layer by an optical interference method under a pressing force of each of a plurality of different pressures after the n-hexane cleaning, and S.sub.1.6 is a spacing measured on the surface of the magnetic layer by the optical interference method under the pressing force of 1.6 atm after the n-hexane cleaning.

In the magnetic recording medium, a number distribution A of a plurality of bright regions, based on equivalent circle diameters thereof, in a binarized image of a secondary electron image obtained by imaging a surface of the magnetic layer by a scanning electron microscope at an acceleration voltage of 5 kV and a number distribution B of a plurality of dark regions, based on equivalent circle diameters thereof, in a binarized image of a secondary electron image obtained by imaging a surface of the magnetic layer by a scanning electron microscope at an acceleration voltage of 2 kV respectively satisfy a predetermined number distribution.