PURPOSE: To offer a thin film magnetic head easy to manufacture having a good recording or reproducing performance.

CONSTITUTION: The subject thin film magnetic head provided with a gap film 36 and a pole part 3 formed from an upper pole 2c and lower pole 2d which are placed opposite with interposing this gap film 36, is made to the shape such that the upper pole 2c and lower pole 2d in the aforementioned pole part 3 are formed to substantially the same thickness and also the width dimension is almost the same at both sides of the aforementioned gap film 36 but continuously varied as aparting from this gap film 36. By such a constitution, the thin film magnetic head which can be easily manufactured without performing the strict dimension control and is provided with the good recording or reproducing performance, can be offered in the result of the improvement like as the above discription made for the shape of both poles 2c, 2d in the pole part 3.