PURPOSE: To suppress the deterioration in the magnetic characteristics of the magnetic head by work strains by decreasing the cutting resistance occurring in clogging and decreasing the generation of the work strains, such as cracks and crazes in the wall surfaces and bases of grooves in finish working.

CONSTITUTION: This magnetic head constitutes soft magnetic thin films 18 which constitute a magnetic circuit and substrates 12 which support these soft magnetic thin films 18. Three kinds of dicing blades (13, 14) 15 varying in shapes are used at the time of forming the grooves 16 on the substrates 12 in order to form the soft magnetic thin films 18.