A lower magnetic pole layer is formed on a lower core layer, and a coil layer and a coil insulating layer are formed in a space corresponding to a level difference between the lower magnetic pole layer and the lower core layer. The coil layer and the coil insulating layer are leveled flush with a reference plane, whereby a gap layer can be formed flat on the lower magnetic pole layer, the coil layer and the coil insulating layer. Thus, since the upper core layer can be directly formed on the gap layer and the gap layer can be formed on the flat surfaces, it is possible to form the upper core layer into a predetermined shape with high accuracy and to manufacture a thin-film magnetic head which is adaptable for a decrease of the track width in future.