A magnetic recording playback head and a method for producing the same having an improved wear resistance and resistance to chipping as well as an improved production rate. The head is formed from a pair of magnetic cores joined through a gap-forming film. The lateral sides of the gap are flat, except for the surface repair to contact the tape, which have a width equal to the track width. The flat sides are coated with a nonmagnetic thin hard film of a material such as alumina or titanium nitride.