A magnetic head includes a plurality of coil elements disposed in a space
defined by a lower core layer, a pole layer, and a back gap layer. A coil
insulator fills the space so as to cover the coil elements. The top face
of the pole layer, the top face of the coil insulator, the top faces of
the coil elements, and the top face of the back gap layer form a
planarized plane. The coil elements are disposed on a recess formed on
the lower core layer. The bottom faces of the coil elements are disposed
at substantially the same height as the top face of the lower core layer.
The top faces of the coil elements lie in the planarized plane.