Abstract: A top surface imaging technique for top pole tip width control in a magnetoresistive ("MR") or giant magnetoresistive ("GMR") read/write head is disclosed in which a multi-layer structure is employed to define the thick photoresist during processing resulting in much improved dimensional control. To this end, a relatively thin upper photoresist layer is patterned with much improved resolution, an intermediate metal or ceramic layer is then defined utilizing the upper photoresist layer as a reactive ion etching ("RIE") mask, with the intermediate layer then being used as an etching mask to define the bottom-most thick photoresist layer in a second RIE process. As a consequence, a much improved sub-micron pole tip width along with a high aspect ratio and vertical profile is provided together with much improved critical dimension control.