The present invention provides a magnetic transfer master disk comprising: a master substrate formed by a metal plate, on a surface of which a protruding and recessed pattern corresponding to transfer information is transferred by electroforming, the metal plate being composed of two or more electroforming layers that are different from each other in crystal orientation; and a magnetic layer formed on the protruding and recessed pattern of the master substrate in order to eliminate warpage and distortion of the master disk even if the close contact pressure is increased during transferring magnetic information such as format information to a magnetic disk used in a hard disk device and the like.