PURPOSE: To enhance the accuracy of the level difference in a track pitch direction imparted to a pair of magnetic heads.

CONSTITUTION: A pair of the magnetic heads 57, 58 having azimuth angles θ1, θ2 in the directions facing each other are adjacently disposed on the same head base 56. The one magnetic head 57 is disposed on the level difference surface 68a formed to the level difference H approximately equal to the track pitch P on a magnetic recording medium formed on the head base 56.