Abstract: This invention provides a lap capable of reducing the pole recession produced between the substrate and the magnetic film when the air-bearing surface of a thin-film magnetic head is lapped, a lapping liquor used for such lapping, and a thin-film magnetic head having its air-bearing surface lapped by using them. Lapping is carried out by using a lap made of a material having both a phase of tin and a phase of brass with a greater rigidity in supporting the abrasive grains than tin, and a lapping liquor prepared by mixing an anionic surfactant (15) and an ampholytic surfactant (16). According to the present invention, it is possible to reduce the pole recession in the thin-film magnetic heads and to accordingly shorten the recording bit length of the magnetic discs.

Abstract: DC bias currents are applied to a conducting wire of a thin film magnetic head to be inspected. When the DC bias currents (I.sub.0, I.sub.1, I.sub.2) are supplied to the conducting wire, the impedances (Z.sub.0, Z.sub.1, Z.sub.2) corresponding to the DC bias currents are measured. When a ratio (.vertline.Z.sub.1 -Z.sub.0 .vertline./.vertline.Z.sub.2 -Z.sub.0 .vertline.) corresponding to an overwrite characteristic (OW) reaches to a predetermined value by lapping tip portions of an upper magnetic layer and a lower magnetic layer of the magnetic head, the lapping process of the magnetic head is finished.