A thin film magnetic head includes an upper core layer and a lower core layer which are made of an Fe--M--O alloy, an Fe--M--T--O alloy or an NI--Fe--X alloy so that the upper core layer has a high saturation magnetic flux density, low coercive force and high resistivity, and the lower core layer has a lower saturation magnetic flux density than the upper core layer, low coercive force, high resistivity, and a low magnetostriction constant. Also the lower core layer is formed so that the thickness gradually decreases toward both side ends, and a gap layer can be formed on the lower core layer to have a uniform thickness. Since the lower core layer is formed by sputtering, a material having excellent soft magnetic material can be used, thereby enabling recording at high frequency.