A method for making a merged thin film read/write head, where the first pole piece includes a pedestal or pole tip portion that extends up from the first pole piece layer, uses electroplating to form the gap so that the gap layer does not have to be removed later. After the first pole piece is deposited, the coil insulation structure is built over the first pole piece. Afterwards an electrically conductive seed layer of the same ferromagnetic material as the first pole piece is formed over the wafer to provide an electrically conductive path for subsequent electroplating. After the seed layer deposition, a photoresist pattern is then formed to define the shape of the second pole piece. Nonmagnetic nickel-phosphorous is then electroplated onto the seed layer in the region not covered by the photoresist pattern to form the gap layer. The second ferromagnetic layer is then electroplated onto the gap layer to define the shape of the second pole piece. The thickness of the second pole piece layer is deliberately made thicker than the desired final thickness because the second pole piece layer is used as a mask for subsequent ion beam milling to form the notched pole tip element of the first pole piece. The photoresist is removed and ion beam milling performed to remove the seed layer and a portion of the first pole piece layer to define the pedestal pole tip element of the first pole piece. The ion beam milling does not have to remove the gap layer because the electroplated gap has been defined by the photoresist pattern to have the desired trackwidth.