PURPOSE: To improve the wear resistance and the mass productivity by constituting a core with a sendust alloy single material and forming a magnetic recording medium approaching and sliding part near a magnetic gap so that its width is approximately equal to the width of a magnetic track and the side face approximately parallel with a plane including a closed magnetic path is a taper face having an inclination of a specific angle.

CONSTITUTION: "Sendust " alloy single material core blocks 4 and 5 are adhered to each other, and they are sliced into individual cores and are subjected to taper finishing, thus obtaining a core 6. The lower half of the core 6 becomes a leg part of the core, and upper end parts 9 and 10 which are allowed to face each other with a spacer SiO2 film 8, whose thickness is breadthwise dimensions (g) of a magnetic gap 7, between them have a thickness approximately equal to a magnetic track width (h). since a magnetic head using the core 6 is operated in a high frequency band, a closed magnetic path 16 indicated by a broken line is along the surface and has the shortest length and passes the circumferential edge of a coil winding window 11. A side face 17 of the core 6 is polished and finished into a taper face having an angle θ (3W10°) of inclination when core blocks are sliced into individual cores after adhesion.