PURPOSE: To manufacture a small-sized magnetic head with a superior recording characteristic easily, by emabedding a conductor as a part of winding in the 1st nonmagnetic holder, flattening the conductor embedded surface and forming a magnetic pole and a side surface member to specific thickness, and providing a nonmagnetic body thereupon and flattening its surface where the 2nd nonmagnetic holder is to be jointed.

CONSTITUTION: Plural grooves 12 corresponding to a window pattern are formed in a nonmagnetic substrate 11 of glass, ceramic, etc., as the 1st nonmagnetic holder 11. Then, conductors 13 of Cu, Au, etc., are embedded in those grooves 12 by vapor deposition, sputtering, plating, etc. Then, the conductor embedded surface of the nonmagnetic substrate 11 is flattened by lapping or polishing until the part of the conductors 13 and the surface o the surface 11 are equal in level and of specific size large enough to flow a recording current. Then, an insulating layer 14 of Al2O2, SiO2, etc., is formed on the flattened surface.