A main magnetic pole of a
recording head is formed in an inverted trapezoidal shape by
ion milling but, the long milling time poses a problem of variations in the inverted trapezoidal shape and the dimensional variations in track width. In one embodiment of the invention, a
recording head is formed by first forming a lower magnetic pole, a gap layer, and conductor coils, forming an upper magnetic yoke over the gap layer at a position recessed from the
air bearing surface, and forming an inorganic insulative layer in the recessed portion. A back magnetic pole connected with the upper magnetic yoke is formed on the back of the lower
electrode. Successively, the upper surfaces of the inorganic insulative layer and the upper magnetic yoke are planarized, on which an underlayer film such as of Rh is formed. A
magnetic layer is formed by stacking a plurality of thin
magnetic films by
sputtering over the underlayer film from the
air bearing surface as far as the position overlapping the upper magnetic yoke. Successively,
ion milling is applied to form a main magnetic pole of an inverted trapezoidal shape having a taper on the lateral surface as viewed from the
air bearing surface.