A transducing head has a main pole and at least one magnetic element (such
as a return pole or a shield) which provides a potential return path for
a magnetic field produced by the main pole. The magnetic element is
spaced from the main pole. The magnetic element has a first edge closest
to the main pole and a second edge furthest from the main pole.
Permeability of the magnetic element increases from the first edge to the
second edge.