PURPOSE: To reduce the size of gap depth and to attain highly accurate and stable working by forming a gap material like a taper and detecting a stop point of gap depth working in accordance with the change of gap length.
CONSTITUTION: The gap material 4 of a magnetic head is formed like a taper e.g. so that the relation between the gap depth size and the gap length is previously detected. The lower end of the taper of an insulating body 6 on the upper surface of the gap material 4 is set up to a position F which is "0" in gap depth and a point separated by 1μm from the point F is set up to a gap depth working stop point E. Under said constitution, the size of the gap depth is detected in accordance with the change of the inductance of a coil and the gap is worked up to a point C of 4μm. When the working is continued and stopped at the point of E in accordance with the change of the gap length, the gap depth reaches 1.0μm. Consequently, the size of the gap depth can be worked highly accurately and stably.
SAITO HARUNOBU
NAGAIKE SADAKUNI
