Method of forming a magnetoresistive device

A method of forming a magnetoresistive device, comprising:

• providing a first pole;
• forming a first tapered pole pedestal having a first pedestal ABS portion that includes an ABS plane, said first pedestal ABS portion having a first end and a second end, wherein a width of said tapered pole pedestal increases from a nose width at said first end to a zero throat width at said second end and has a desired ABS width between said first and second ends, said desired ABS width being greater than said nose width and less than said zero throat width;
• forming a write gap layer formed of non-magnetic, electrically insulating material between said first pole and said first tapered pole pedestal;
• forming a second pole that is magnetically connected to said first tapered pole pedestal;
• and
• exposing a first pedestal ABS surface, of said first tapered pole pedestal, within said ABS plane by lapping said first pedestal ABS portion beginning at said first end, until said width of said first tapered pole pedestal at said first pedestal ABS surface is substantially equal to said desired ABS width.