To obtain the head which can response for high recording density by laminating a first nonmagnetic layer consisting of SiO2 and a second nonmagnetic layer consisting of Al2O3 as nonmagnetic layers which constitute a magnetic gap.

The magnetic gap is formed by disposing an upper layer pole 18a of an upper core layer 18 and the projected portion 10a of an intermediate magnetic shield layer 10 facing each other through sixth and seventh nonmagnetic layers 12, 13. The nonmagnetic layers constituting the magnetic gap consist of a sixth nonmagnetic layer 12 consisting of SiO2 formed on the intermediate magnetic shield layer 10, and a seventh nonmagnetic layer consisting of Al2O3 formed on the sixth nonmagnetic layer 12. Thereby, when the thin film head 1 is continuously etched to the middle of the intermediate magnetic shield layer 10 to obtain a specified track width in the production process, the etching depth on the both side faces in the track width direction is made uniform, and as a result, the shape of the projected portion 10a of the intermediate magnetic shield layer 10 is made uniform.