Non-magnetic powder of particles for non-magnetic lower layer applications is provided that enables a multilayer coating type magnetic recording medium having good surface smoothness to be obtained. The particles are iron compound particles having a long axis with a standard geometrical deviation, as obtained from a transmission electron microscope image, that is greater than 1.5, and a short axis with a standard geometrical deviation, as obtained from a TEM image, that is greater than 1.35. The iron compound particles may be hematite or iron oxyhydroxide.