摘要 |
PROBLEM TO BE SOLVED: To improve the yield when separating a device sheet into electronic element unit by securely bending the device sheet for breakdown at a half cut groove part. SOLUTION: Before a process for bending a device sheet 3, which is formed by coating a device part with insulating layered films 35-38 and laminating plural layers thereof, for breakdown at a half cut groove part 33 having a depth from the top surface to the halfway, so as to separate the device sheet 3 into magnetic head element H unit, the compressing stress in a film surface direction is generated inside of the layered film 38 arranged in the most surface layer at a top surface side. |