The invention is directed to improvement of a write element of a thin film
magnetic head. In the write element, a lower coil surrounds in a spiral
form a back gap portion, arranged within a height of a lower pole. An
upper coil is disposed above the lower coil, surrounding in a spiral form
the back gap portion and arranged within a height of an upper pole. A gap
film is at an intermediate level in the pole length that is defined by
the height of the lower pole and the height of the upper pole.