Perpendicular recording magnetic head and manufacturing method thereof

A magnetic head with a narrow track width angle and of excellent mass productivity is provided for attaining a large capacity magnetic disk drive. A perpendicular recording magnetic head 1 includes: a first non-magnetic film 23 and a first soft magnetic film 24 stacked on the trailing side of a main magnetic pole piece 22 for constituting a gap film; a second non-magnetic layer 28 in contact with the end face of the first non-magnetic layer 23 on both sides of the main magnetic pole piece 22; a third soft magnetic film 27 in contact with the second non-magnetic layer 28 on both sides of the main magnetic pole piece 22; and a second soft magnetic film 21 in contact with the first soft magnetic film 24 and the third soft magnetic film 27 on the trailing side of the main magnetic pole 22.