FeTaC magnetic soft underlayer under elevated temperature process conditions for L1(0) FePt based perpendicular recording media has been investigated. After annealing FeTaC for 40 min at 350 degrees C, saturation moment increases to 750 emu/cm3 and, coercivity and remanent moment reduce to 2.3 Oe and 166 emu/cm3 respectively. The microstructure of FeTaC annealed at 350 degrees C for 40 min composes of Fe nanocrystals with random orientations immersed in an amorphous matrix. FeTaC surface roughness due to elevated temperature process is reduced by 100 W RF plasma etching and CrRu with (200) orientation is developed. It is found that changing elemental composition due to C diffusion into the CrRu layer and RF preferential etching over Fe, Ta and C has the influence on the magnetic properties of FeTaC.