A method of manufacturing a magnetic head is provided which can improve controlling a thickness of a gap layer. A coil base layer having at least a surface layer formed of one or two or more alloys selected from Au, Ru, and Rh is formed on a contact layer. Thereby, since a surface of the coil base layer is not oxidized due to air exposure, the contact layer is not oxidized. As such, the coil base layer protects the contact layer, so that it is not necessary to perform an etching process for removing an oxide layer, as in the related art. Therefore, it is possible to further improve controlling a thickness of a gap layer without cutting the gap layer by the etching process, as compared with the related art.