To provide a photomask for easily and preciously controlling the tilt angle of the wall surface of a groove on photoresist film and a method for manufacturing a magnetic head using the same.

The photomask 10 has a structure in which a half-transparent film 12 is provided at a plane side of one side of a transparent substrate 11. The half-transparent film 12 includes an aperture part 12a with width corresponding to a main magnetic pole of the magnetic head. Width of the aperture part 12a is made shorter than wavelength of light used during exposure, and light transmittance of the half-transparent film 12 is determined in accordance with the tilt angle of the side of the main magnetic pole.