Method of manufacturing a magnetic head

A method of manufacturing a magnetic head, comprising:

• forming a magnetoresistive film by way of a first insulation film over a shield film;
• forming first, second and third resist films over the magnetoresistive film, the first resist film disposed between the magnetoresistive film and the second resist film, the second resist film disposed between the first and third resist films, and the third resist film disposed on the second resist film,
• patterning the first, second and third resist films by,
• patterning the third resist film by development in a liquid developer solution,
• etching the second and first resist films with a dry etching chemistry using the patterned third resist film as a mask, wherein the third resist film is also etched, such that a width of the third resist film is the same as a width of the second resist film at an interface of the third and second resist films, and the width of the third resist film is narrower than the width of the second resist film in a thickness direction away from the interface, and
• further etching the first resist film with a wet etching chemistry that does not etch the second resist film, such that a corner of a lower end of the second resist film does not become rounded, wherein a thickness of the third resist film is thicker than a thickness of the second resist film;
• etching the magnetoresistive film by using the patterned first, second and third resist films;
• forming a magnetic domain control film and an electrode film after etching the magnetoresistive film;
• removing the first, second and third resist films after forming the magnetic domain control film and the electrode film;
• and
• depositing a second insulation film after removing the first, second and third resist films.