Magnetic head and method of manufacturing the same

A method of manufacturing a composite magnetic head into which a reproducing head and a recording head are incorporated, comprising the steps of:

• forming a lower recording magnetic pole;
• forming a recording gap film on said lower recording magnetic pole;
• forming a recording coil and a nonmagnetic insulating film on said recording gap film, wherein said recording coil is buried in said nonmagnetic insulating film;
• forming an upper recording magnetic pole on said nonmagnetic insulating film, said upper recording magnetic pole having a pole tip of a first width;
• and
• trimming a portion of said pole tip to define a constant width portion of a second width between two lateral portions and a step portion on a surface of said constant width portion, while simultaneously forming depressions in said lower recording magnetic pole by ion milling from a direction of a thickness of said pole tip, wherein said depressions each include an edge that is in the vicinity of one of said lateral portions of said constant width portion of said pole tip;
• and
• further wherein said constant width portion widens into a fan-shaped portion.