A method of manufacturing a perpendicular magnetic recording head is provided. The method accurately defines a gap layer. The method includes forming a lower gap layer made of a non-magnetic material on a main magnetic pole layer. An upper gap layer is formed on the lower gap layer, the upper gap layer being made of the non-magnetic material. A resist layer is formed on the upper gap layer, and the resist layer is removed from an end surface. The upper gap layer not covered with the resist layer is removed, while exposing a new film surface by removing a surface oxidation layer of the resist layer. A return path layer is formed by plating on the exposed lower gap layer, the upper gap layer, and the resist layer through the plating underlayer.