In a convention inductive head, since a large magnetic field is leaked from the end of the magnetic pole end of an upper magnetic core, at recording the recording magnetic field is applied to a recording media in a region larger than a desired track width, thereby damaging the adjacent information. In an inductive head according to the present invention, in order to efficiently carry a magnetic flux to a magnetic pole tip layer, the top surface of the rear end of the magnetic pole tip layer is etched away so as to connect the rear end of the magnetic pole tip layer to the front end of an upper magnetic core having a width larger than that of the rear end of the magnetic pole tip layer. It is possible to realize a recording head having a large recording magnetic field.