On a substrate, a lower pole is formed being embedded in a protective film on which a gap layer is formed. On this gap layer, a first upper pole is formed facing the lower pole. A protective film is formed coplanar to the upper surface of the first upper pole. On this protective film, a coil made of a plurality of coil layers is formed being embedded in an insulating film. On the insulating film, an upper core layer is formed whose tip portion constitutes a second upper pole stacked upon the first upper pole and magnetically coupled thereto. The first upper pole formed before the coil is formed and the second upper pole formed after the coil is formed, constitute an upper pole.