coil film, an insulating film, a gap film and a second magnetic film,
the first magnetic film including a first pole portion composed of its edge portion in the side of the air bearing surface and a first yoke portion continuing to the first pole portion and extending backward from the first pole portion,
the gap film being provided at least on the first pole portion,
the insulating film being provided above the first yoke portion and supporting the coil film,
the second magnetic film including a second pole portion opposing to the first pole portion via the gap film and a second yoke portion of which one end continues to and rises up on the second pole portion and of which the other end is joined with the first yoke portionat its rear portion, comprising of the steps of:
forming, after forming the first magnetic film, the gap film, the coil film, the insulating film and the second pole portion, a plate underfilm on their exposed surfaces,
forming a base organic resin film on the plate underfilm
applying a negative type photoresist film on the base organic resin film,
forming a resistframe to define a pattern for forming the second yoke portion through exposing and developing for the negative type photoresist film,
removing the part of the base organic resin film uncovered with the resistframe, and
forming a plate film to constitute the second yoke portion.
In this second type of manufacturing method, since the negative type resistfilm is used instead of the positive type resistfilm, the same effects as in the above first type