Abstract: A method and materials to fabricate a trailing shield write pole that resolve the problems of controlling the write gap and preventing damages to the write gap or pole during fabrication of the subsequent structure. This process also introduces a CMP assisted lift-off process to remove re-deposition and fencing (increase yields) and a method to create dishing in the top of the write pole. Moreover, also included in this disclosure are suitable materials that can function as an ion mill transfer layer, CMP layer, and RIEable layer.