In a perpendicular magnetic recording head comprising a main magnetic pole layer and a return yoke layer which are laminated with a magnetic gap layer interposed therebetween, a nonmagnetic throat height determining layer and a return yoke reinforcement layer made of a magnetic material having a saturated magnetic flux density higher than that of the return yoke layer are provided on the magnetic gap layer. The nonmagnetic throat height determining layer has a front end face parallel to the medium-opposing surface at a position retracted by a desirable throat height from the medium-opposing surface. The return yoke reinforcement layer is formed directly under the return yoke layer so as to extend at least from the front end face of the nonmagnetic throat height determining layer to the upper face thereof, and is exposed at the medium-opposing surface between the magnetic gap layer and return yoke layer.