A method for manufacturing a magnetic head for magnetic data recording, that allows a lapping termination point to be easily and accurately determined during lapping. The method includes constructing a lapping guide that has an electrically is formed to provide an abrupt change in resistance at a point where lapping should be terminated. This point of abrupt resistance change is located relative to the flare point of the write pole that the distance between the flare point and the air bearing surface can be accurately maintained. This abrupt resistance change also makes it possible to monitor both a stripe height defining rough lapping and an angled kiss lapping process using a single measurement channel.