A thin film magnetic head has coil layer formed in a space surrounded by a lower core layer, a protruding layer and a back gap layer. The top of these layers are planarized to a continuous flat surface. A lower magnetic pole layer, a gap layer, an upper magnetic pole layer and an upper core layer are formed on the flat surface and are precisely formed in a predetermined shape. The track width Tw can also be set to a predetermined dimension by the width of the upper magnetic pole layer at a surface facing the recording medium. Also, the magnetic path can be shortened to improve magnetic properties.