The present invention discloses a magnetic head, including a first and a second magnetic pole, and a write gap layer placed between the two poles. In the first embodiment, the write gap layer includes a non-magnetic, non-conductive first layer, which is preferably composed of Ta or Ti, and deposites on the first pole as the role of a bonding layer. The write gap layer further includes a second layer layer, which is formed by a non-magnetic, non-conductive material, preferably composed of Rh or Ru. The P2 pole sharp is plated on the second layer, in which the conductive second layer is used to conduct the plating current. In another embodiment, the write gap layer includes a third layer, which can be etched in an active ion etching (RIE) process, and is formed between the first layer and the second layer. The third layer is preferably composed of Ta or Ti.