| 摘要 |
PROBLEM TO BE SOLVED: To reduce a level difference in machining of a floating surface in the process of polishing and machining of a magnetic head made of materials different in hardness. SOLUTION: The thickness of an insulating film formed on a substrate having high hardness is set to be 0.05 to 0.5μm, and the insulating film is polished by using a surface plate made of a material having relatively low hardness. Thus, machining level difference is set equal to/lower than 1 nm, and average surface roughness is set equal to/lower than 10 nm.
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