It is well known that Co-Cr films show a high perpendicular magnetic anisotropy, coercivity of 1000 oe or above and other properties suitable for perpendicular magnetic recording media. In this report, Co-Cr films, deposited by the bombardment of ions extracted from plasma using a new type of cathode sputtering apparatus with opposing targets, which will be called opposing targets sputtering hereafter, were investigated on morphology, crystal structure and magnetic properties. It was found that in the Co-Cr films of suitable magnetic properties for recording media, the morphology changes and the degree of C-axis orientation of Co-Cr hcp crystal, Δθ50is a constant value as low as about 3° with the increase of ion bombardment energy during deposition. Both morphology and the dependency of Δθ50on thickness of the Co-Cr films deposited by the opposing targets sputtering considerably differ from those by RF sputtering. There was no columnar structure observed in the cross section of the Co-Cr films suitable for perpendicular magnetic recording media prepared by the opposing targets sputtering, whereas columnar structure is reported to be observed clearly in the case of both RF sputtering and vacuum vapor deposition.