A pole layer of a magnetic head incorporates a soft magnetic film made of an iron-cobalt-nickel-base alloy. When the total of the iron, cobalt and nickel contents of the soft magnetic film is assumed as 100 weight percent, the iron content of the soft magnetic film is within a range of 42 to 90 weight percent inclusive, the cobalt content thereof is within a range of 0 to 48 weight percent inclusive, and the nickel content thereof is within a range of 10 to 20 weight percent inclusive. The soft magnetic film has a crystal structure that is a mixed crystal of a body-centered cubic structure phase and a face-centered cubic structure phase. The soft magnetic film is manufactured by performing electroplating using a plating current whose direction is alternately switched.