A heating device for a magnetic recording head includes first and second separating layers, the first separating layer having preferably a higher or equal thermal resistance than the first separating layer, and a heater formed between the first and second separating layers. A magnetic recording head for recording on magnetic medium includes a heating device which generates a heat spot on the magnetic medium which is larger than a magnetic track width, and/or heats a portion of the magnetic recording head which is on a leading edge side of a write gap in the magnetic recording head.