Magnetic recording head, method of manufacturing the same, and magnetic recording/reproducing device

According to one embodiment, a magnetic recording head includes a main pole having a throat height portion and a flare portion that is connected to the throat height portion, the flare portion gradually being expanded in width to an upper part in an element height direction. The head also includes a sub pole, magnetic shields disposed via a nonmagnetic layer on a trailing side of the main pole and on both sides in a track width direction of the main pole, and a coil for generating a recording magnetic field from the main pole. The nonmagnetic layer has an upper portion of which the thickness is increased stepwise or in a tapered manner in the element height direction with respect to an ABS side, and each portion of the magnetic shields adjacent to the main pole has a shape corresponding to a surface shape of the nonmagnetic layer.