The magnetic recording medium includes a non-magnetic support; a non-magnetic layer including a non-magnetic powder and a binding agent on the non-magnetic support; and a magnetic layer including a ferromagnetic powder, a binding agent, and a non-magnetic powder on the non-magnetic layer, in which a skewness Rsk obtained using an atomic force microscope in a measurement region of a surface of the magnetic layer having a size of 5 μm×5 μm is greater than 0, a maximum peak height Rmax is equal to or smaller than 30.0 nm, and the number of projections having a height equal to or greater than 10 nm is equal to or greater than 10, and a magnetic recording and reproducing device including: this magnetic recording medium; and a magnetic head.