A top pole layer in a write head includes, in a pole portion, a first layer
having surfaces one of which is adjacent to a write gap layer, a second
layer having surfaces one of which is adjacent to the other surface of the
first layer, and a third layer having surfaces one of which is adjacent to
the other surface of the second layer. The first to third layers have
different saturation flux densities such that the closer the layer to the
write gap layer, the higher saturation flux density.
