A thin-film magnetic head is constituted by forming a lower shielding
layer, a read gap layer holding an MR magnetosensitive element, a common
pole layer, and a write gap layer in order on an insulating substrate,
forming a first flattening layer, a coil pattern layer, and a second
flattening layer laminated in order on the write gap layer excluding the
vicinity of an ABS plane, and forming an upper pole layer on the write
gap layer and the second flattening layer nearby an ABS plane. A concave
portion is formed on the common pole layer at a position separated from
the ABS plane, the concave portion is filled with a nonmagnetic body, and
the gap depth between the upper pole layer and the common pole layer is
determined by the concave portion.