A magnetic recording medium is disclosed in which there is no degradation of magnetic characteristics at the time of manufacture, such as is seen in proposed discrete-track media or patterned media. The medium can be manufactured by a simple method and results in excellent productivity. Magnetic recording media have a substrate, and, provided thereon in order from the substrate side, are a soft magnetic layer, a crystal orientation control layer, and a magnetic recording layer. The area of at least a portion of the crystal orientation control layer is provided with a depressed portion. Portions of the magnetic layer formed on this depressed portion have a non-granular structure, whereas portions of the magnetic formed on the crystal orientation control layer outside the depressed portion have a granular structure. A method for manufacturing the magnetic recording media is disclosed having a soft magnetic layer formation process of forming a soft magnetic layer on a substrate; a crystal orientation layer formation process of providing a crystal orientation control layer on the soft magnetic layer; a depressed portion formation process of providing a depressed portion in the area of at least a portion of the crystal orientation control layer; and a process of forming a magnetic recording layer on the crystal orientation control layer on which the depressed portion is formed.