PURPOSE: To maintain the shape of a head front surface easily with high precision over all tracks, by forming thin conductor films at least three places, i.e. both end parts and an almost center part of a head surface which contacts a magnetic recording medium, and shaping the head surface so that resistance values of those thin conductor films are specified.

CONSTITUTION: Rough work is carried on until terminals A and B, and D and E have no continuity, and then an end surface 16 is worked finely until resistance values between terminals B and C, E and F, and G and H are all equal. The position of the final end surface at this time is shown by a phantom line (a). Monitor patterns 7, 8, and 15 are so formed that their final ends shown by the phantom line (a) are aligned to one another. In this case, the end surface 16 is worked finely while the angle of the lapping work is controlled on the basis of the resistance values between the respective terminals, and then when the work is executed up to the position shown by the phantom line (a), the monitor patterns are worked accurately to specific size at respective parts, obtaining the specific gap depth of each track.