A thermal head for a thermal recording machine including an insulating substrate which is composed of a printed circuit board made of a heat resistant resin and covered with a copper film, a plurality of thermal resistors disposed on the insulating substrate in the direction corresponding to the scanning, discrete electrodes electrically connecting first ends of the thermal resistors to a control element, a common electrode electrically connecting the other ends of the thermal resistors together, a heat releasing layer formed of the copper film of the insulating substrate on the lower portions of the thermal resistors, and a thermal accumulating layer of a polyimide resin covering the heat releasing layer.