For high track density recording, tighter reader and writer track width control are essential. This has been achieved by using the write gap layer as the plating seed on which the upper pole is electro-formed. This allows the write gap layer to be deposited through a precisely controllable process such as sputtering. Since less material needs to be removed during pole trimming, a thinner layer of photoresist may be used. This, in turn, makes possible a lower CD for the structure.