For removing re-deposited particulates produced during an etching process of a magnetic head slider and forming a minute chamfered portion, a polishing process is carried out by using polishing cloth such as non-woven polyester fabric after having formed rails of non-linear shape on a floating surface by the etching process. Thus, the re-deposited particulates produced during the etching process are removed, whereby the reliability of the floating characteristic of magnetic head is improved. <IMAGE>
