It is necessary to develop soft magnetic layer with high saturation magnetization 4 $pi{M}_s$ and in-plane magnetic anisotropy field Hk for soft magnetic underlayer of perpendicular magnetic recording media with high signal to noise ratio. Fe-Co-B layer with high 4 $pi$Ms of about 23 kG deposited on Ni-Fe and Ni-Fe/Si seedlayer exhibited very high in-plane magnetic anisotropy filed Hk of about 280 and 380 Oe, respectively, In-plane XRD studies clarified that the lattice spacing of planes along the easy axis direction was longer than that along the hard axis direction in the Fe-Co-B layers with high Hk. These results indicate that high Hk of Fe-Co-B/Ni-Fe and Fe-Co-B/［Ni-Fe/si］ layers were resulted from magnetoelastic anisotropy owing to a residual stress. Moreover, the high Hk in the Fe-Co-B/Ni-Fe layer was maintained until 30$0^{circ}C$ annealing temperature.