Method of manufacturing a magnetic head device

A method of manufacturing a magnetic head device, comprising:

• forming a thin film magnetic head element over a substrate, the thin film magnetic head element including a magnetoresistance (MR) element;
• cutting the substrate, the MR element being exposed on a side surface of the substrate;
• polishing the side surface, thereby forming a magnetically degenerated layer on the side surface, after polishing the MR element having a stripe height that is substantially equal to a target stripe height plus an additional dimension, the additional dimension being substantially equal to a depth of the magnetically degenerated layer;
• and
• etching the magnetically degenerated layer from at least a region of the side surface that includes the MR element until the stripe height of the MR element is substantially equal to the target stripe height.

A method of manufacturing a magnetic head device, comprising:

• forming a thin film magnetic head element over a substrate, the thin film magnetic head element including a magnetoresistance (MR) element having a stripe height;
• cutting the substrate, the MR element being exposed on a side surface of the substrate;
• polishing the side surface to form an air-bearing surface (ABS) with a magnetically degenerated layer;
• and
• etching the ABS to a depth of 1/30 or greater, but less than 1/10, of the stripe height, wherein etching of the ABS substantially removes the magnetically degenerated layer.