Then, an insulating film 2a having a uniform film thickness is formed on the light source placing surface 115.Next, the insulating layer 2 made of an insulating material such as alumina (Al2O3) or the like, the lower shield layer 3 made of a magnetic material and the lower shield gap film 4 are successively formed on the head area 101A.Subsequently, the upper shield gap film 6 is formed by an insu