Abstract: A magnetic head (1) includes a core of a magnetic material having two parts (2, 3) spaced apart from each other to form a non-magnetic transducing gap (4) which is bounded on one side by a winding aperture (5) extending in the gap-bounding surface of at least one of the core parts and narrowing towards the transducing gap. To produce an accurate gap dimension the part of the winding aperture (5) immediately adjoining the transducing gap (4) is formed by a channel (6, 13, 20, 21, 32, 33) of a defined depth. The channel is formed in the gap-bounding surface of the core parts by means of an etching process. During the etching of the channels polishing marks may be simultaneously produced, the polishing marks serving as guides for subsequent grinding/polishing stages in the production of the magnetic head.