PURPOSE: To provide the thin-film head which can attain a high track density by forming a recessed part having perpendicular wall surfaces on a ceramic substrate and forming a lower magnetic core in this recessed part.

CONSTITUTION: A first insulating film 2 is formed on the ceramic substrate 1 and a part of this film 2 is cut off of a prescribed size part, by which the recessed part having the perpendicular wall surface is formed in the ceramic substrate 1. The lower magnetic core 3 is formed in the recessed part and a gap film 4 for forming the gap is formed on this core 3. An upper magnetic core 5 is formed on this film 4. The lower magnetic core 3, the gap film 4 and the upper magnetic core 5 are completely housed into the recessed part, by which a magnetic conversion element is completed. The first insulating film 2 and the magnetic conversion element are overcoated with a second insulating film 6 so as to cover the entire part thereof. As a result, the thin-film magnetic head formed with the lower magnetic core 3 and upper magnetic core 5 which are flush with each other at the end faces on the outer peripheral side thereof is obtd. and, therefore, the thin-film magnetic head which attains the higher track density is obtd.