| 摘要 |
PROBLEM TO BE SOLVED: To make appropriately performable a trimming process for a lower magnetic layer by forming a magnetic pole tip section, removing a gap layer in the vicinity of the magnetic pole tip section prior to a dry etching process in a trimming process step while leaving the gap layer in regions except for the vicinity, and then performing the dry etching process. SOLUTION: A resist layer is formed on the surface of a substrate, and then patterned to remove the resist in a predetermined range in the core with direction of an upper magnetic pole tip section 17a. The dry etching process, such as an ion milling process with reactive ions, is performed by using an upper magnetic pole layer and the patterned resist layer as a mask so that a recording gap layer 13 is patterned to remove the gap layer 13 in the vicinity of the upper magnetic pole tip section 17a. By performing the ion milling process to the substrate surface with the resist layer being either removed or left thereby resulting in a trimming process of the upper portion of a lower magnetic pole layer 12, only the etched portion in the vicinity of the magnetic pole tip section can be deeply removed.
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