An apparatus has a main pole layer of magnetic material, a second layer of magnetic material, a first gap layer of non-magnetic material between the main pole layer and the second layer of magnetic material, and a second gap layer of non-magnetic material disposed between the main pole layer and the second layer of magnetic material. The second gap layer of non-magnetic material can be directly adjacent to the second layer of magnetic material. In accordance with one embodiment, this allows the gap to serve as a non-magnetic seed for the second layer of magnetic material. A method of manufacturing such a device is also described.