Abstract: Process for lift-off fabrication of sputtered dielectric or nonmagnetic gap materials and thin-film heads for either a single-element thin-film head or side-by-side elements on a thin-film head. The lift-off process utilizes a copper coating that is removed by a twenty percent solution of ammonium persulfate with a pH in the range of seven to nine to assure complete removal of gap material from the back closure of the thin-film head without damage to the underlying permalloy. The process can also be utilized to obtain a multiple layer deposits on a single thin-film had by repeating the steps of the process. The process provides for a clean hole, no dielectric on the surface nor any attacking on the magnetic material.