The upper magnetic pole layer and/or lower magnetic pole layer comprises a soft magnetic film having a variable region in which the chemical composition of Fe changes in the direction of thickness in at least a part thereof, and the difference of the proportions of Fe between the regions most abundant in Fe and most deficient in Fe is 4% by mass or more in the variable region. The structure of the soft magnetic film permits the saturation magnetic flux density Bs to be improved while decreasing the coercive force Hc by forming fine crystal grains, thereby enabling a thin film magnetic head excellent in high density recording to be manufactured.