A bottom track pole is formed on a surface of a bottom pole, a thin film coil
is
formed on the bottom pole to form a flat coplanar surface with the bottom track
pole, a write gap film is formed on the flat coplanar surface, first and second
magnetic material films constituting a top pole are formed on a flat surface of
the thin film coil, and the second magnetic material film, first magnetic material
film, write gap film and bottom track pole are partially removed by RIE to form
a top track pole and trim structure in a self-aligned manner. The thin film coil
is formed by a first thin film coil half and a second thin film coil half having
coil windings which are formed in a self-aligned manner between successive coil
windings of the first thin film coil half and have a two-layer structure of a first
conductive film at least a part of which is formed by CVD and a second conductive
film formed by electrolytic plating. A thin insulating film is interposed between
successive coil windings of the first and second thin film coil halves. Jumper
wirings for connecting an innermost coil winding of the first thin film coil half
to an outermost coil winding of the second thin film coil half are formed together
with the top pole.