Magnetic recording head with non-conformal side shield gap

A method for manufacturing a magnetic write head, comprising:

• forming a magnetic shield structure, the magnetic shield structure having a surface;
• forming a trench in the magnetic shield structure, the trench having sides that define shield bevel angle measured relative to a normal to the surface of the shield structure;
• depositing a non-magnetic material into the trench;
• performing an ion milling to remove a portion of the non-magnetic material to cause an inner surface of the non-magnetic material to define a write pole bevel angle measured relative to the normal to the surface the shield that is greater than the shield bevel angle;
• and
• forming a magnetic material over the non-magnetic material;
• wherein the formation of the shield structure further comprises:
• forming a magnetic shield over a substrate;
• depositing a non-magnetic fill layer;
• performing a chemical mechanical polishing;
• performing a reactive ion etching to remove at least a portion of the non-magnetic fill layer;
• and
• performing an ion milling to form the magnetic shield structure with a tapered upper surface.