A magnetoresistive read/write head having a first layer of alumina and a second layer of silicon dioxide overlaying a P3 layer of the head. In a preferred embodiment, the silicon dioxide layer is recessed away from an Air Bearing Surface (ABS) to reduce protrusion of a P2 layer and the P3 layer in the head, and to reduce degradation in the magnetic properties of the pole tips of the P2 and P3 layer ends.