A method for manufacturing ink jet recording heads comprises the steps of forming a film of a first inorganic material in the form of ink flow path pattern using the soluble first inorganic material on the substrate having ink discharge pressure generating elements formed thereon, forming a film of a second inorganic material becoming ink flow walls on the film of the first inorganic material using the second inorganic material, forming ink discharge openings on the film of the second inorganic material above the ink discharge pressure generating elements, and eluting the film of the first inorganic material. With the method thus arranged, it becomes passible to set the ink discharge pressure generating elements and the ink discharge openings (ports) of each head in extremely high precision in a shorter distance with a good reproducibility to record images in higher quality without any deformation of the head due to the applied heat, while providing a good resistance to ink and erosion, as well as a higher dimensional precision and reliability that may be affected otherwise by swelling or the like.