PURPOSE: To obtain a magnetic head which is suited to reproduction of the record information of high density by forming an insulated layer existing between a magneto-resistance effect element and an upper shielding layer with different levels of thickness between a signal detecting part and a terminal part of said effect element.

CONSTITUTION: An insulated layer 7 existing between a magneto-resistance effect element 3 and an upper shielding layer 2 has different levels of thickness between a signal detecting part 31 and a terminal part 32. The thickness of the part 32 is larger than that of the part 31 by an amount shown by a bidirectional arrow α in the figure. With such a structure, the distance (g) is less than 1μm and can be further reduced as long as the insulation is secured between insulated layers 6 and 7. Thus the frequency characteristics of a magnetic head can be improved with no limitation given to the thickness of the layer 7 at the part 32.