A magnetoresistive head of a type including a magnetoresistive film arranged between a lower shield layer and an upper shield layer, wherein the lower shield layer has a non-magnetic layer adjacent to it and the lower shield layer and the upper shield layer are formed such that their separation at at least part of a boundary between the lower shield layer and the upper shield layer is larger than their separation in a vicinity of the magnetoresistive film, and an insulating film is arranged between the lower shield layer and the upper shield layer, wherein the lower shield layer and the non-magnetic layer adjacent thereto are formed such that they differ in height and there exists a difference in level at their boundary.