PURPOSE: To make a drawing for a magnetic head easy.

CONSTITUTION: In the process to form a groove where a film for a magnetic head is to be formed, a v-shape groove 2 is preliminarily formed parallel to the drawing clearance 5 for drawing a track width and then nonmagnetic nonconductive thin films 4 and soft magnetic thin films 3 are alternately formed by vapor deposition on the vertical surface of the v-shape groove. Then, drawing and grinding of the track width dimension is performed. By this method, dimensional defect of the track width due to processing allowance of polishing of the head and gap is prevented and the magnetic characteristics are improved.