A main magnetic pole layer is formed on an insulating layer flattened into a high-flatness surface, and a yoke layer having a large film thickness is formed under the main magnetic pole layer independently of the main magnetic pole. The main magnetic pole layer has a front end surface formed in a shape with a width size gradually increasing in a direction of track width as the front end surface departs farther away from an auxiliary magnetic pole layer. A perpendicular magnetic recording head can be provided which can suppress the occurrence of fringing in a recording pattern, and can form the main magnetic pole layer with high pattern accuracy, and can satisfactorily introduce a recording magnetic field to a fore end of the main magnetic pole layer.