A magnetic head with a narrow track width angle and of excellent mass productivity is provided for attaining a large capacity magnetic disk drive. In an embodiment, a perpendicular recording magnetic head includes: a first non-magnetic film and a first soft magnetic film stacked on the trailing side of a main magnetic pole piece for constituting a gap film; a second non-magnetic layer in contact with the end face of the first non-magnetic layer on both sides of the main magnetic pole piece; a third soft magnetic film in contact with the second non-magnetic layer on both sides of the main magnetic pole piece; and a second soft magnetic film in contact with the first soft magnetic film and the third soft magnetic film on the trailing side of the main magnetic pole.