A lower pole layer and/or an upper pole layer is formed by plating a soft magnetic
film represented by the formula FeXNiYZ
(wherein element is at least one of Tc, Ru, Rh, Pd, Re, Os, Ir and Pt),
wherein the composition ratio X of Fe is 65% by mass to 74% by mass, the composition
ratio Y of Ni 25% by mass to 34% by mass, the composition ratio Z of the element
is 1% by mass to 7% by mass, and X+Y+Z=100% by mass. Therefore, a thin
film magnetic head adaptable to a higher recording density and having excellent
corrosion resistance can be manufactured.