Composite polyester film and magnetic recording medium.

A composite polyester film comprising (1) a base film C of an aromatic polyester which does not contain or contains inert particles having an average particle diameter of 5 to 2,000 nm in an amount of 0.001 to 5.0 wt% based on the aromatic polyester; (2) a coating layer A on one side of the base film C, which comprises a binder resin, inert particles, a surfactant and a siloxane copolymeried acrylic resin, the outer surface of the coating layer A being not a surface for forming a magnetic layer thereon, and the siloxane copolymerized acrylic resin being contained in an amount of 1 to 50 wt% based on the coating layer A; and, (3) a coating layer B on the other side where the coating layer A is not existent of the base file C, which comprises one member selected from the group consisting of a siloxane copolymerized polyester resin, siloxane copolymerized acrylic resin, silicone and wax, a binder resin, inert particles and a surfactant, the outer surface of the coating layer B being a surface for forming a magnetic layer thereon, and the above member being contained in an amount of 5 to 90 wt% based on the coating layer B when the member is a siloxane copolymerized polyester resin or 1 to 50 wt% based on the coating layer B when the member is other than the siloxane copolymerized polyester resin.