A magnetic element has a shape in which the outside portions of a lower
shield layer and an upper shield layer, which protrude from both side ends
of a trailing-side ABS to both side ends of a slider, retreat from a
magnetic functional portion G so as not to be exposed at a protecting
layer. Therefore, it is possible to decrease a flying amount between the
magnetic functional portion and a disk, and impart design freedom to the
slider, thereby permitting the manufacture of a magnetic head having
excellent corrosion resistance and adaptable to a higher recording
density.
