A magnetic recording transducer for use in a data storage device includes a writer pole with a ABS surface, trailing edge bevel and a trailing shield. The effective throat height of the writer main pole is reduced by the use two gap layers between the writer main pole and the trailing shield. A first gap layer is on and in contact with the writer pole trailing surface, and a second gap layer is on a section of the first gap layer on the writer pole trailing edge bevel, from a point removed from the ABS surface and absent from a part on a section of the first gap layer on the writer pole trailing edge bevel nearest the ABS. A method of fabricating the transducer is also provided.