PURPOSE: To provide the magnetic head which solves the problem of magnetic gaps of the magnetic head used for audio equipment, etc., being worn by the back tension, etc., during traveling of a magnetic tape and has excellent durability against wear.

CONSTITUTION: The 1st magnetic gap 1 and the 2nd magnetic gap 2 are respectively provided between vertexes 9, 10 on the magnetic tape-sliding surface and tape attaching and detaching points 7, 8 respectively existing on the downstream side of the magnetic tape travel and in the positions exclusive of the above-mentioned vertexes 9, 10 and the tape attaching and detaching points 7, 8. Since the wear of the magnetic gaps can be decreased, the excellent acoustic characteristics are maintained over long-term use.