A magnetic head comprises a pair of magnetic core halves (1a, 1b), which are abutted with each other through a nonmagnetic material to define a magnetic gap (2), and ferromagnetic thin films (3a, 3b). The magnetic core halves (1a, 1b), which are formed of ferromagnetic oxide, have gap forming surfaces to be abutted with each other. The ferromagnetic metal thin films (3a, 3b) are selectively formed on the gap forming surfaces of the pair of magnetic core halves (1a, 1b). A ferromagnetic thin film (3b) is so formed that portion (12b, 12c, 12d) to be provided with a track width regulating groove (13b), a coil groove (13c) or a joining member receiving groove (13d) is exposed within a gap forming surface of one magnetic core half member (7b). Another ferromagnetic thin film (3a) is so formed that, in a gap forming surface of another magnetic core half member (7a), a portion (12e, 12f) opposite to the coil groove (13c) or the joining member receiving groove (13d) to be provided in the gap forming surface of the magnetic core half member (7b) is exposed. These ferromagnetic thin films (3a, 3b) are selectively formed by ion means beam etching. Grooves (13b, 13c, 13d) are provided in one magnetic core half (1b) by mechanical working through a dicing saw or the like.