PURPOSE: To obtain a magnetic head having high accuracy by using a photolithographic technique and ion beam etching technique as compared to conventional machining.

CONSTITUTION: An electromagnetic conversion part 3 is embedded and fixed by glass or resin into a groove 11 and the surface to slide with a magnetic medium is subjected to mirror polishing to determine the depth of a magnetic gap 2. A taper 16 to generate a positive pressure is formed. A thin metallic film 12 is formed of a metal which is lower in an etching rate than ferrite by plating or vapor deposition on the sliding surface of a slider material 1 in which the conversion part 3 is embedded. A metallic mask 14 is formed of a metallic film by a photoresist 13 and further the mask 14 is subjected to ion etching by which a prescribed magnetic track 6 is obtd. The magnetic track width 6 of the gap 2 is not obtd. by machining. The part of the gap 2 is worked by ion etching to the width larger than the prescribed magnetic track width 6 by which the electromagnetic conversion part 3 having the prescribed narrow width of the track 6 is obtd.