PURPOSE: To prevent the deterioration in a magnetic recording and reproducing efficiency due to the increase in a magnetic resistance at a gap of a rear part through inexpensive and simple constitution by adopting a structure where the rear gap is coated so as to be short-circuited by a magnetic thin film or a thin plate.

CONSTITUTION: A front gap part 1, the rear gap part 2, core halves 3, 4 and a winding 5 are formed conventionally and the thin film or thin plate 6 made of a magnetic material with a high permeability is provided on both side faces of a butted part between the core halves 3 and 4 constituting the rear gap part 2 so as to short-circuit magnetic flux in the rear gap part 2 thereby preventing the deterioration of the efficency due to magnetic resistance.