To produce no recess on the side opposite to a magnetic recording medium, to have strength against charge and to increase precision in a magnetic pole width, in regard to the manufacture of a magnetic head.

The width of a pole tip 15a is narrowed by forming a lower magnetic pole 3 on a wafer 1, forming a nonmagnetic layer 8 on the lower magnetic pole 3, forming on the nonmagnetic layer 8 an upper magnetic pole 15 having a pole tip 15a with a narrow tip end, emitting a convergent ion beam in the thickness direction to the side of the pole tip 15a, to the non magnetic layer 8 immediately below it and to the lower magnetic pole, and also emitting while moving from the outside of the pole tip 15a toward the side. Simultaneously, a recessed part 7a is formed in the lower magnetic pole 3 in an area from immediately below the side of the pole tip 15a toward the outside, while the width of the lower magnetic pole 7 held between the recessed parts 7a is made equal to that of the pole tip 15a, forming a nonmagnetic protective layer 16 which fills the recessed parts 7a and which also covers the upper and the lower magnetic poles 15, 7.