Abstract: A thin film magnetic head includes a lower gap layer and/or an upper gap layer made of an AlSiO film having a Si content of 2 at % to 9 at % of the total or an AlSiON film further having a N content of 2 at % to 10 at %. Therefore, the insulation performance, developer resistance, smoothness and heat radiation property of the gap layer can be improved as compared with a gap layer made of Al2O3.