A recording thin-film magnetic head includes a gap-depth defining layer,
lower magnetic pole layers and gap layers on the front and rear sides of
the gap-depth defining layer, and an upper magnetic pole layer. The
entire top surface of the gap-depth defining layer is covered with a
first seed layer. The rear end surfaces of the lower magnetic pole layer
and the gap layer on the front side are in contact with the front end
surface of the gap-depth defining layer. The upper magnetic pole layer is
formed on the gap layers by plating.