When manufacturing a thin film magnetic head in which an upper magnetic pole is formed on a lower magnetic pole through a magnetic gap, firstly, at least on the lower magnetic pole, a convex portion possessing the width equivalent to a track width is formed. The convex portion forms a lower magnetic pole tip. Conforming to a contour of the convex shape of the lower magnetic pole, a non-magnetic material layer is formed. A flattening layer is formed on the non-magnetic material layer. The non-magnetic layer is etched with the flattening layer, for example, as a mask. In the non-magnetic material layer, a concave portion self-aligned to the lower portion magnetic pole top (convex portion) is formed. Inside the concave portion, a magnetic layer (upper magnetic pole tip) destined to be a part of the upper magnetic pole is formed. As to the lower magnetic pole tip and the upper magnetic pole tip, the widths of surfaces opposite to the magnetic gap are almost equal, and the central positions thereof almost overlap each other. Thus, a narrow track head structure with high accuracy can be obtained.