A magnetic head for use in a magnetic recording and reproducing system, which head is excellent in magnetic properties, resistance to abrasion, durability and mass-producibility, comprises a pair of magnetic cores each having a substrate and a magnetic alloy film formed on the substrate, the cores being disposed in a manner such that the magnetic alloy films are opposed to and slightly spaced apart from each other, and glass bondings disposed between the magnetic alloy films to integrate the pair of magnetic cores, and a process for producing the same, and a magnetic recording and reproducing system using the magnetic head.