. . . "This yields a state where the lower thin-film coil 10 is insulated by the photoresist 11.Subsequently, as illustrated in FIG. 16, an interlayer insulating layer 26 is formed on the whole surface of the laminated body by using an insulating material such as alumina (Al2O3) or the like so as to cover an exposing surface of the lower thin-film coil 10.Next, in the head area 101A, a part of the interl" .