To facilitate removal of a plating undercoat film at a narrow gap of coils, prevent a shortcircuit of coils and restrict an increase in resistance value of coils when the coils of a thin film magnetic head are formed.

After a coil plating undercoat film 9 is formed on an insulating layer, a thin film photoresist 10 is applied on the coil plating undercoat film 9. A photoresist pattern of coils 6 is formed. The thin film photoresist 10 of a part corresponding to a gap part 11 of coils is removed outside a magnetic pole range although an area orthogonal to the coils 6 is left. The remaining thin film photoresist 10 is then removed. A thick film photoresist 12 is applied to form a photoresist pattern of coils 6. The thick film photoresist 12 of an area corresponding to the coils 6 is removed. Thereafter, coils 6 are formed by electroplating. The remaining thick film photoresist 12 and the unnecessary coil plating undercoat film 9 are removed last.