A variable width flat tape head for bi-directional contact recording and method for making the same has significant advantages over both traditional contoured tape heads and single width flat heads for contact recording applications. The variable width head and process disclosed herein allows for greater ease of manufacturing, efficient layout of the devices on thin film wafers and provides a significant cost reduction in the production of the head compared to traditionally contoured tape heads. In addition, the present invention reduces unnecessary surface area where the tape contacts the head, thus reducing tape wear and damage that is present in single width flat heads (where the tape is in contact uniformly across the tape width), thereby providing a concomitant improvement in tape wear and life. In addition, the head of the present invention is simpler and less costly to manufacture than comparable devices with distinct advantages to the magnetoresistive ("MR") read element stripe height control process, device alignment and assembly processes particularly with respect to traditionally contoured tape heads, which require more complex and expensive manufacturing operations to form the tape head profile.