Provided are a magnetic tape, in which a magnetic layer includes a ferromagnetic powder, a binding agent, and an oxide abrasive, ΔSFD in a longitudinal direction of the magnetic tape calculated by Expression 1, ΔSFD=SFD25° C.−SFD−190° C., is equal to or smaller than 0.50, a logarithmic decrement acquired by a pendulum viscoelasticity test performed regarding a surface of the magnetic layer is equal to or smaller than 0.050, and an average particle diameter of the oxide abrasive obtained from a secondary ion image obtained by irradiating the surface of the magnetic layer with a focused ion beam is 0.04 μm to 0.08 μm, and a magnetic recording and reproducing device including this magnetic tape.