Magnetic head for perpendicular recording and fabrication process

Embodiments of the invention provide an easy-to-fabricate magnetic head which can generate a high magnetic field without eliminating adjacent tracks even if a skew angle is created. In one embodiment, a structure which comprises a pole tip of main pole exposed on the air bearing surface, a part which is recessed from the air bearing surface and having a tapered face at leading side against the air bearing surface, and a magnetic material connected thereto is adopted for the main pole.