A main pole layer is deposited within an opening in a patterned
photoresist layer on a substrate. The photoresist is thinned to expose an
upper portion of a pole tip region that is then trimmed to a rectangular
shape while a lower portion retains an inverted trapezoidal shape.
Thereafter, a second trimming process forms a pole tip with a first width
in the upper rectangular portion and a second thickness and second width
which is less than the first width in the lower portion. A CMP step
subsequently thins the upper portion to a first thickness of 0.04 to 0.08
microns while the second thickness remains at 0.16 to 0.32 microns. The
bottom surface of the lower portion along the ABS becomes the trailing
edge in a recording operation. The pole tip has a consistent first width
(track width) that is not influenced by CMP process variations.