In order to improve the tribological properties of magnetic tape with Co-gamma-Fe2O3 fine particles against a magnetic head, the silica coating onto the surface of Co-gamma-Fe2O3 particles in aqueous slurry is investigated experimentally, and the kinetic friction coefficient of magnetic tapes prepared using the coated particles is measured. By this silica coating, the amount of myristic acid absorbed on the Co-gamma-Fe2O3 particles tends to decrease and the kinetic friction coefficient of the magnetic tapes can be reduced from 0.4 to 0.2 because of the increase of the effective amount of myristic acid working as the lubricant when the magnetic tape is moving. Since the magnetic properties and the dispersibility of Co-gamma-Fe2O3 pigment in the magnetic lacquer are not degraded by the silica coating, this coating method is expected to result in magnetic recording media with both good magnetic and low friction properties.