An azimuth adjusting method for a magnetic head, which includes the steps of forming first and second depressions respectively on a main surface and a reverse surface of the main surface of a magnetic head base for a magnetic head including a magnetic head chip and the magnetic head base so as to reduce thickness of the magnetic head base, projecting heat rays to the first depression to obtain a displacement in a direction opposite to the projecting direction, also projecting the heat rays to a flat plane portion at a bottom of the second depression which is laterally neighboring the first depression so as to effect the azimuth adjustment of the magnetic head, with a reduced thickness of the magnetic head base in a direction of depth for the projection of heat rays due to formation of the depression at the reverse face side of the projection, and also effecting the azimuth angle adjustment in the reverse direction by laterally exchanging the first and second depressions for the projection of heat rays.