A method for manufacturing a pole tip structure for a magnetic head is
provided. An etch stop layer is initially deposited after which a
transfer layer is deposited. Further deposited is at least one masking
layer. Reactive ion etching is then performed to define a trench in at
least the transfer layer. A pole tip layer is then deposited in the
trench to define a pole tip structure flanked at least in part by the
transfer layer. A surface of the transfer layer or etch stop layer then
remains in co-planar relationship with a surface of the pole tip
structure.