PURPOSE: To obtain a head having improved hardness, magnetic characteristic, wear resistance characteristic, etc. by providing a magnetic layer in which ≥1 element among transition elements, metallic elements and semiconductor elements are ion-implanted on either top or bottom surface or both surfaces of an Fe-Ni alloy core.

CONSTITUTION: A magnetic layer 2' (the figure shows the example of the layer formed on the lower side alone of a core 1) is formed on either top or bottom or both surfaces of a core 2' consisting of an Fe-Ni ("Permalloy") alloy by implanting the ions of ≥1 kind elements among transition metals having unpaired electrons such as Ti, V, Cr, Mn, Zr, Nb, Mo, etc. or metallic elements such as Al, Zn, Ga, Pb or semiconductor elements such as B, C, Si, P, Ge and As thereto in a vacuum. The acceleration voltage and the depth of ion implantation are properly selected according to the implanted elements respectively. The magnetic layer is subjected to a heating treatment for a suitable time according to the implanted elements. The hardness of the magnetic layer 2' is thus improved and the wear resistance and durability of the head are improved without spoiling the magnetic characteristic in particular.