To provide a magnetic recording medium in which perpendicular orientation of a magnetic
recording layer is enhanced and further high
recording density is made possible, and to provide a magnetic recording and reproducing device provided with the magnetic recording medium.SOLUTION: A magnetic recording medium 1 according to the present invention includes an underlayer 30, a seed layer 40, and a magnetic
recording layer 60 in this order on a non-magnetic substrate 10, wherein the seed layer 40 contains two elements phase-separated from each other, one phase of an element α mainly has a columnar
crystal of an fcc structure, and the other phase of an element β mainly has an amorphous structure, the underlayer 30 includes a first underlayer 31, a second underlayer 32, and a third underlayer 33 from the side of the non-magnetic substrate 10, the first underlayer 31 mainly contains any of Ru, Cr, and Ni, the second underlayer 32 mainly contains the one element α, and the third underlayer 33 mainly contains any of Ru, Cr, and Mo.SELECTED DRAWING: Figure 1