AbstractAmong magnetic recording tapes for such applications as mass storage systems, the antiabrasion properties of the magnetic layer along with storage life are major factors determining magnetic tape life. This paper examines the effect of magnetic layer structural parameters which affect durability and the signal‐to‐noise ratio. Several magnetic tape layer design conditions aimed at improving magnetic tape reliability and recording density are then presented. That is, in order to effect a highly durable binder structure, it is necessary to achieve appropriate mechanical characteristics (tensile strength ≥1 kg/mm2and elongation at break ≥40%) by crosslinking a large‐matrix, high‐molecular weight polyurethane as well as carefully adjusting the balance of each additive. On the one hand, lapping treatment is effective in improving the SN ratio, with a decrease of up to two‐thirds in surface roughness possible. At the same time, it is found that magnetic pigment content is an important factor limiting durability and that it is a sensitive structural parameter which must be determined based on its inverse relation to the SN ratio. Using a specially developed binder, we demonstrate that a highly durable magnetic tape capable of withstanding more than 108head scan passes is possible, that the use of lapping treatment can improve the SN ratio by 4 dB, and that a suitable value for the magnetic pigment content is on the or