PURPOSE: To achieve the in-line arraying of magnetic gaps of respective head elements by forming one core of each head element by a core material which has a common gap faying surface and the other by a core material with magnetic permeability which corresponds to each gap length.

CONSTITUTION: On one surface of a common core material 11, spacers 16 and 17 differing in thickness are formed and core materials 12, 13 and 14 are stacked on the common core material 11 and united through the fusion of glass, etc. A base 19 is joined with the rear end of the united block 18 and grooves 20 for separating respective head elements are formed in the core block 18; and head elements 1 for digital information data are formed at parts which correspond to the core material 12, and head elements 2 for analog signals are formed at parts which correspond to the core materials 13 and 14 while glass is charged in the grooves 20. The rear ends of the head elements 2 are cut together with the base 19, a back core 23 is joined to form the head elements 2 for analog signals, and digital information data head elements 1 are provided with winding 24.