A process for producing a magnetic head attaining high speed and high density recording, excellent in reproducibility and relatively inexpensive is provided as well as a magnetic head and a magnetic disk unit. A lower yoke film, an insulating film supporting a thin film coil and an upper yoke film connected at a back end thereof to a back end of the lower yoke film are consecutively piled on a back end surface of a flying slider, and a magnetic pole films and a deposited at a tip end of at least one of the lower yoke film and the upper yoke film, so as to form a magnetic gap. The gap of the surface of the magnetic pole facing a magnetic recording medium is determined by the working pattern of the thin film; therefore, a magnetic pole having a high aspect ratio can be easily produced.