A ~e v i e w of f~iction theories relevant to the itzteracliorl between mag?retic-recording-device components (hard, inelastic materiuls) and viscoelastic, pol~lmeric materials wed i n the manufactz~re of fiexible, n~ag-netic tape is presented. Trtbor's cl(~ssica1 theo~y ofadhesion with appropriate deformcttion and shear-strain rates, m well m Hegmon's theo~y of hysteresis friction, adequately describes the ft-ictional behavior. Other sources of udhesionctl friction are stiction, menisc~ls, and niicrocapillary evacuation.For magtetic-recording-tope applications, the adhesion component oJ'frictio.n is responvible for the major part of the observed friction, except nenr the softening temperature for the magtleticcoating layer, where the loss tungenl becomes very high, or i n the case of rough surfaces for which hysteresis friction is sign6cant. Frott~ a magnetic-tape design standpoint, the real area of contact (which directly affech adhesional friction) can be minimized by increasing the complex modulus of elusticity of the magnetic layer over the operc~ting temperature range and by increusing the surface roughness. High surface roughness is undesirable from a wear and recording-petfor?rlance standpoint, therefore, optimization is essential. Creep co~t~plia~tce of the magnetic coating luyer, furthermore, shoz~ld be as low as possible in order to minimize deformation that leccds to a n increase i n lhe real area of contact for tapes subjected to comf~ressive stresses under tension wound on a reel or (g(~inst the recording-head surface. I n addition, the use of nonpolar materials (which i n general possess lower su+ce energy than polar materials) would lead to reduced friction.