Abstract: A method of manufacturing a thin film magnetic head. In one embodiment, a lower magnetic pole and a magnetic film are formed on a substrate that is covered by an insulating film. A mask is then formed on the lower magnetic pole. The mask and the lower magnetic pole are then ion milled to the same width. A protective film is then formed to sufficiently cover then lower magnetic pole and the mask. The protective film is then polished to expose the mask. An exposed surface of the mask and the protective film are then planarized and the remaining make is then removed by wet etching. A concavity is formed at a position in the lower magnetic pole in the protective film. An upper magnetic pole is then formed by electroplating on the concavity. The mask is formed by electroplating Cu or permalloy, or by patterning photoresist.