PURPOSE: To prevent a disturbing signal from being generated in case of an off-track state and to maintain a high S/N by arranging and joining a gap for erasure to a gap for recording at an azimuth angle.

CONSTITUTION: A bond bar 4 which has the gap 3 for recording and reproduction is cut at right angles to the gap direction into cores 6 for recording and reproduction. A bond bar 14 having the gap 13 for erasure, on the other hand, is cut hot at right angles to a gap formation direction and joining-side end surfaces are cut at right angles of the direction of said cutting to obtain cores 16 for erasure. Both cores 6 and 16 are joined in one body to obtain a head which has the gap 13 for erasure and gap 3 for recording and reproduction at the azimuth angle θ. This head when used generates no output at the core 16 in the off-track state because of azimuth loss, and no disturbing signal is therefore induced at a recording and reproducing coil 8, thereby maintaining the high S/N ratio.