Abstract: Closely spaced windings of wire are laid down on a revolving drum and retained in place by an adhesive substrate previously mounted on the drum. The cylinder of wire with an adhesive substrate which is formed is cut and removed from the drum and spread into a flat sheet. The wire side of the sheet is placed in contact with the epoxied surface of an elongated plate. The plate traverses the wire sheet in a strip proximate one terminal edge thereof dividing the sheet into a major portion which will ultimately form the lead wires to the head and a minor portion which is trimmed off in later step. After the epoxy has dried, the adhesive substrate is removed and the newly exposed side of the wire is placed in contact with the epoxied surface of a second elongated plate. The two plates form an elongated sandwich containing the wire embedded in epoxy. The ends of the wire forming the minor portion are trimmed and the end surface of the sandwich is polished to form the finished recording head.