In a write element of a thin film magnetic head, a second pole portion has
a reduced width in the medium-facing surface side. A first pole portion
includes a trimmed portion in such a position that the trimmed portion
faces the second pole portion in the medium-facing surface side, and the
trimmed portion has a reduced width to fit the second pole portion. The
first pole portion includes an extending portion that extends so as to
cover one surface of a coil facing the second pole portion. To
manufacture the thin film magnetic head, a part which the first pole
portion is composed of is formed so that the part extends to cover the
upper surface of the coil, and the first pole portion is trimmed so as to
have a width fitting the second pole portion.