The perpendicular magnetic head fabrication and testing method includes the additional fabrication of magnetic pole testing structures in the kerf area of the wafer substrate. Particularly, magnetic interconnect pieces are fabricated in the kerf area to magnetically connect an extending portion of the first magnetic pole with an extending portion of the second magnetic pole. As a result, when the perpendicular magnetic heads are fabricated at the wafer level, the first and second magnetic poles are interconnected through structures located in the kerf area. Thereafter, an ISAT magnetic pole test can be conducted by passing electrical current through the induction coil of the magnetic head, and magnetic flux will flow through the interconnected magnetic pole structure, thereby enabling the testing of the magnetic poles of the perpendicular magnetic head at the wafer level.