Provided are a perpendicular magnetic write head capable of achieving the high performance and stability in the writing performance, and a method of manufacturing the same. On a trailing side of a main magnetic pole layer, disposed are a gap layer extending backward from an air bearing surface and an auxiliary magnetic pole layer extending backward from a position recessed from the air bearing surface. The auxiliary magnetic pole layer is partially overlapped on the gap layer. In case the auxiliary magnetic pole layer is formed using etching method in the process of manufacturing the perpendicular magnetic write head, the gap layer has a function as an etching stopper layer so that the main magnetic pole layer is protected; thereby the already-formed main magnetic pole layer is not subjected to etching.