For realizing perpendicular magnetic recording media (PRM) for hard disk drive (HDD), precisely controlled fabrication technology with angstrom scale according to the required properties is essential from material, processes, and physical view point. PRM presently consist of three functional parts; a soft magnetic underlayer (SUL), a nonmagnetic intermediate layer, and a recording layer (RL). The control of domain structure through interlayer coupling induced by RKKY-like interaction in SUL and narrower size distribution of the magnetic particles with magnetically decoupling in recording layer are indispensable for advanced PRM with high signal to noise ratio and thermal stability. In this paper, structure and magnetic properties for SUL and RL in a real fabricated PRM is discussed in connection with sputtering process parameters and also target materials.