Abstract: A thin film magnetic head comprising a sintered ceramic substrate, an underlayer, a bottom magnetic core film, a magnetic gap film, an insulating film containing coil windings, a top magnetic core film, and a protective layer. The substrate and other films and layers form an air bearing surface. The under layer, the magnetic gap film and the protective layer comprise Al.sub.2 O.sub.3, and the bottom and the top magnetic core films comprise Ni--Fe alloy. This structure gives substantially the same etching rate, when the air bearing surface is polished using a working fluid of pH 6-8, for any of the substrate, the films comprising Al.sub.2 O.sub.3 and metal oxide described above, and the films of Ni--Fe alloy. Thus, steps (pole top recessions) on the air bearing surface can be made as small as 0.015 .mu.m or less. Accordingly, the magnetic head can be held in a stable attitude, thus obtaining good recording characteristics.