r magnetic pole layer 23 and the lower thin-film coil 10, on the head area 101A. Further, an insulating layer 71 which will become the insulating layer 25 is formed on the head area 101A and the planned area 101B, using an insulating material such as alumina (Al2O3) or the like.Thereafter, the surface of the laminated body is polished by chemical mechanical polishing (hereinafter referred to as ??