摘要 |
PURPOSE:To form a magnetic gap depth with high accuracy, by forming an insulation layer inserted between a lower magnetic substance film and a coil conductor, with an organic insulation layer and an inorganic insulation layer. CONSTITUTION:A magnetic circuit is formed with a lower magnetic substance film 21 and an upper magnetic substance film 26 formed on a base 27. A coil conductor 24 is crossed with the magnetic circuit between the films 26 and 21. An inorganic insulation layer 23 which exists between the 1st organic insulation layer 22 and the coil conductor 24, is extended to a magnetic gap G and determines the gap G with the thickness, is inserted between the lower magnetic substance film 21 and the coil conductor 24. Since the 1st organic insulation layer 22 is coated with the layer 23, the layer 22 is not etched in etching the layer 25 and the depth (lg) of the magnetic gap can be formed with high accuracy. |