A magnetic recording head and a method of manufacturing the same are provided. The method includes layering sequentially first magnetic layer and an insulating cap layer on a first insulating layer; forming a mask pattern of a desired width on the insulating cap layer, and etching the first magnetic layer and the insulating cap layer until the first insulating layer is exposed, thereby forming a trapezoidal layered portion; depositing an insulating material on the first insulating layer to form a second insulating layer to bury a periphery of the trapezoidal layered portion; and forming a second magnetic layer on the second insulating layer.