FIG. 11A is a cross sectional side view of the thin film magnetic head, and FIG. 11B is a cross sectional front view as viewed from line A--A of FIG. 11A. The lower magnetic layer 14 inclusive of the lower pole 36 is formed on the exposed underlying layer 76 with magnetic material to a thickness of 5 to 6 ??m, for example by plating Permalloy.