A vital step in magnetic tape manufacturing is the surface modification of polymer substrate prior to ink application. A critical element for good adhesion of magnetic ink on polymeric substrate is the ability to join ink in cost-effective manner. Corona discharging is one of the effective methods of modifying polymer surface to improve adhesion while maintaining the desirable properties of the film itself. Surface treatment by corona which is exposure of film surface to electron or ion bombardment, rather than mere exposure to active species, like atomic oxygen or ozone, can enhance adhesion by removing contaminant, electret, roughening surface, and/or introducing reactive chemical groups. Reactive neutrals, ions, electron and photons generated during the corona treatment interact simultaneously with polymers to alter surface chemical composition, wettability, and thus film adhesion. However, it is highly recommended that extensive chains scission be avoided because it can lead to side-effect by forming sticky matter, resulting in dropouts. This paper reviews principles of surface preparation of polymer substrate by corona discharging. In addition, the experimental section provides a description of parameter optimization on corona discharging treatment and its side-effect. Experimental results are discussed in terms of surface wetting as determined by contact angle measurements.