A method of manufacturing magnetic heads comprises the steps of: fabricating a magnetic head substructure by forming components of a plurality of magnetic heads on a single substrate so that a plurality of rows of pre-head portions that will be the respective magnetic heads later are aligned in the substructure; and fabricating the magnetic heads by separating the pre-head portions from one another through cutting the substructure. Indicator sections are formed in the substructure. The indicator sections include first indicators and second indicators. Widths of the first and second indicators are equal in an imaginary surface indicating a target location of the medium facing surfaces. One of the widths of the first and second indicators decreases while the other increases with shifts in position along the direction orthogonal to the medium facing surfaces.