A first magnetic material film constituting a bottom pole is formed on a flat surface of a substrate, a second magnetic material film constituting a part of a bottom track pole and a thin film coil are formed on the flat surface of the first magnetic material film to have a flat coplanar surface, an insulating film is formed on the flat coplanar surface to cover the thin film coil and a part of the second magnetic material film and to extend up to a throat height zero reference position, a third magnetic material film is formed to cover a portion of the second magnetic material film which is not covered with the insulating film a constitutes a part of the bottom track pole and to have a flat coplanar surface, a non-magnetic material film constituting a write gap film is formed on the flat coplanar surface, a fourth magnetic material film constituting a top pole and a top track pole is formed on the non-magnetic material film, and the fourth magnetic material film, non-magnetic material film and third magnetic material film are selectively etched to form mutually aligned top track pole, write gap film and bottom track pole.