MAGNETIC HEAD ELEMENT, MANUFACTURING METHOD OF THE SAME AND MAGNETIC HEAD

PROBLEM TO BE SOLVED: To provide a magnetic head element wherein the dimensional precision in the direction of a track width on the writing magnetic gap side of an upper core is improved. SOLUTION: An upper core part 3 is made to have a multi-layer structure where a plurality of core layers 3d and 3e are deposited in film thickness direction, and the sectional shapes the core layers 3d and 3e in a film thickness direction are structured to be roughly trapezoidal. Etching is executed by the angle of a low etching rate in a track width direction of the upper core part 3 with respect to an etching surface 3f formed by being raised on the lower core layer 3e in the film thickness direction. Thus, the size of the upper core part 3 in the track width direction of the base side is made to match with the track width Tw of a recording medium.