PURPOSE: To improve an electromagnetic characteristic and a quality by giving a gap length (pole thickness), a thickness reducing position and a drawing effect by means of etching.

CONSTITUTION: An insulating layer part 4 in which a coil 5 has been buried is formed on the upper part of a lower magnetic layer 3', and on its upper part, an upper magnetic layer 7' and a protective film 8 are provided. The foregoing is executed by a wafer process. Subsequently, when working a slider, a floating surface is made by cutting to a cutting surface (cp), etching is performed after providing a prescribed mask on the floating surface, and the cut end parts of the upper and the lower magnetic layers 3', 7' are removed extending over a prescribed length (l) and a prescribed thickness. Said etching can be executed with an accuracy of 1μm or submicron, therefore, gap lengths t1', t2' can be controlled exactly. Also, as for both the magnetic layers 3', 7' of the time of a wafer process, one layer will do, and its thickness is equal to a portion which has combined two conventional magnetic layers. A thickness reducing position is controlled easily, and also the thickness reducing position can be set to the vicinity of the floating surface.