PURPOSE: To improve electromagnetic conversion efficiency and reproduction performance together with increase of the output, by using a main magnetic pole part where a magnetic thin film of high permeability is held between the 1st and 2nd holding substrates together with a reference surface set to the bottom surface part of at least one of both substrates and therefore processing minutely the prescribed depth with reduced variance and high accuracy.

CONSTITUTION: "Permalloy", etc. is coated on the mirror surface of a substrate 4 of nonmagnetic ceramic to obtain a thin film 1 of high permeability for magnetized recording. The film 1 is fabricated into a prescrived form by etching, and a holding substrate 5 is adhered to the substrate 4. Then the surface of the substrate which is in contact with a recording medium is processed into a prescribed form of a specular surface so that the length (d) of an area shown by arrows of the film 1 which is measured from a medium contact surface 2 is equal to a prescribed size. In this case, the record/reproduction output of a head is decided by the size (d) and the permeability of the film 1. Therefore, the height of the substrate 5 is changed together with a reference surface 3 formed to the bottom part of the substrate 4. Then the surface 2 is polished while measuring the distance from the surface 3. In such a way, the length (d) of the tip part of the film 1 can be controlled accurately.