A biaxially oriented polyester film which has a Young's modulus (YMD) in the film machine direction (YMD) of 6.5 GPa or more and a Young's modulus in the width direction (YTD) of 8.2 to 9.8 GPa and is used as a base film for magnetic recording tapes of linear recording system, and a magnetic recording tape of linear recording system comprising the same as a base film.There are provided a biaxially oriented polyester film which has excellent dimensional stability, especially dimensional stability in the width direction and is suitable for use as a base film for magnetic recording tapes of linear recording system and a magnetic recording tape comprising the same.