A perpendicular magnetic recording head is provided that has a first coil layer is electrically connected to a second coil layer through contact layers. A laminator has a main magnetic pole layer and a gap layer which are formed between the first and second coil layers and above the contact layers. At both sides of the laminator, first insulating layers are formed. A second insulating layer is formed from a top surface of the laminator to top surfaces of the first insulating layers. An inclined surface is formed in each of the first insulating layers, and in the second insulating layer, the inclined surface is formed on the inclined surface of the first insulating layer.