The degree of preferred orientation in magnetic recording tape was investigated by an X-ray pole figure technique and by measuring magnetic properties. Acicular γFe2O3particles dispersed in PVA film were oriented by mechanical stretching and magnetic orientation. The pole figures of these samples indicated the texture with  to the orientating direction. The degree of orientation in stretched film was much higher than in magnetically oriented film. Further, it was observed that the particles tend to align uniaxially in mechanical orientation, and biaxially in magnetic orientation.