A magnetic head including first and a second magnetic poles with a write gap layer disposed therebetween. In a first embodiment the write gap layer includes a non-magnetic, non-conductive first sublayer which is preferably comprised of Ta or Ti which is deposited upon the first magnetic pole to act as an adhesion layer. The write gap layer then includes a second sublayer which is formed of a non-magnetic, electrically conductive material which is preferably comprised of Rh or Ru. A P2 pole tip is electroplated upon the second sublayer, where the electrically conductive second sublayer is utilized to conduct electroplating current. In an alternative embodiment the write gap layer includes a third sublayer that is etchable in a reactive ion etch (RIE) process, and formed between the first and second sublayers. The third sublayer is preferably comprised of Ta or Ti.