PURPOSE: To provide a method for manufacturing magnetic heads, in which a minimum of one equipment stand is required to match the number of products and the number of spare grinding wheels or flanges in stock can be reduced.

CONSTITUTION: A method for manufacturing a magnetic head comprises a step for setting the magnetic head in a first position P1 by mounting the magnetic head on a mounting means 40; a step for subjecting time first part 54 of the magnetic head set in the first position P1 to first machining; a step for setting the magnetic head in a second position P2 by inverting the mounting means 40; and a step for subjecting the second part 56 of the magnetic head set in the second position P2 to second machining.