PURPOSE: To simplify a constitution and a reproducing process by constituting a magnetic pole of a recording single magnetic pole winding type head part by a multi-layer consisting of a ferromagnetic layer and an insulating layer and making any one ferromagnetic layer functionate as a reproducing magneto-resistance effect type head part.

CONSTITUTION: A spiral coil conductor layer 23 is formed on a magnetic substrate 21 to be used also as a slider through an insulating layer 22 and a magnetic pole 25 having multi-layer structure consisting of a ferromagnetic layer 26 with 400W1,000 thickness and an insulating layer 27 with 100W500 thickness is arranged on the upper surface of the layer 24. The 1st ferromagnetic layer 26a is made to functionate as a magneto-resistance effect type head. Said constituion makes it possible to simplify the structure. Since the magnetic pole of the single magnetic pole type head is formed as the multi-layer structure, the vertical recording efficiency is improved and a reproducing magneto-resistance effect type head can be operated in a linear area, so that recording and reproducing with high density can be easily performed.