The invention is directed to improvement of a write element of a thin film
magnetic head. In the write element, a first coil and a second coil are
provided on a first insulating film formed on one surface of a first
magnetic film and surround in a spiral form a back gap portion. A second
yoke portion in the upper position comprises a wide portion, a narrow
portion and a sloping flare portion. The wide portion has a flat surface
and is connected to the first magnetic film by a back gap portion at the
rear of the medium-facing surface. The narrow portion forms the second
pole portion and the surface of the narrow portion being at a lower
position than the surface of the wide portion. The sloping flare portion
extends from the narrow portion to the wide portion, gradually increasing
in width and its surface sloping upward away from the surface of the
narrow portion to the surface of the wide portion.