PURPOSE: To manufacture a magnetic head in which deformation due to temperature variation of lapping machine is prevented and fluctuation of profile of the surface opposing to the medium of magnetic head is suppressed.

CONSTITUTION: A cavity 20 is provided in a body 19 and water heated to a predetermined temperature through a temperature controller is fed through an inlet 24 into the cavity 20. A lapping machine 8 mounted on the body 19 is thereby heated to a predetermined temperature. The surface opposing to a medium of a magnetic head is polished by driving a motor 26 thereby rotating the body 19 and the lapping machine 8. Since heat produced from the motor and the like does not cause temperature rise of the lapping machine, the lapping machine is protected against deformation.