A T-shaped pole tip portion of an upper pole of a write element for a
magnetic disk drive is provided. One end of the pole tip portion,
constituting the bottom of the "T," forms a narrow nose segment at an air
bearing surface, while a wing segment at the opposite end of the pole tip
portion constitutes the cross-bar top of the "T." A transition segment
extends between the nose segment and the wing segment. A yoke portion of
the upper pole includes a surface that is parallel to the air bearing
surface and recessed therefrom by a P3R depth. The transition segment
does not widen significantly until after the P3R depth, accordingly, the
wing segment is recessed from the air bearing surface by more than the
P3R depth.