Embodiments of the invention reduce the throat height of a single pole type head with high accuracy. In one embodiment, a head with an electro lapping guide for controlling a write head's throat height during air bearing surface processing is made. Air bearing surface processing is performed using the electro lapping guide. For a read head, processing is performed using the read head itself or an electro lapping guide for the read head so that both the throat height of write head and the element height of read head are controlled.