Thin film magnetic head and method of manufacturing the same

A method of manufacturing a thin film magnetic head including two magnetic layers magnetically coupled to each other and having two magnetic poles which face each other with a gap layer in between near and in a recording-medium-facing surface to be faced with a recording medium, a thin film coil provided between the two magnetic layers, and an insulating layer for insulating the thin film coil from the two magnetic layers, the method comprising:

• a first step of forming the thin film coil;
• a second step of forming a first insulating layer portion having an opening at a region between the thin film coil and the recording-medium-facing surface and serving as part of the insulating layer to cover the thin film coil;
• a third step of forming a second insulating layer portion covering the entire first insulating layer portion including the opening and serving as part of the insulating layer;
• and
• a fourth step of selectively forming one of the two magnetic layers to cover the insulating layer including the first and second insulating layer portions.