PROBLEM TO BE SOLVED: To inhibit the decrease of the reproducing sensitivity of a reproducing MR head caused by noise, and the generation of recording fringe of a recording head. SOLUTION: A magnetic head has a recording magnetic yokes 14 and 15 with a recording magnetic gap film 18 interposed on a medium facing side S, and similarly, has a reproducing magnetic yokes 26 and 27 with a reproducing magnetic gap film 30 interposed on the medium facing surface S. The magnetic yokes may be used combinedly for recording/reproducing. A recording coil 21, which supplies recording magnetic flux to recording medium through the recording magnetic yokes 14 and 15, is arranged on one main surface of the magnetic yokes 14 and 15. An MR element, to which signal magnetic flux is introduced from the recording medium through the reproducing magnetic yokes 26 and 27, is arranged on a main surface opposite to the recording coil 21 of the magnetic yokes 26 and 27. Alternatingly, a ferromagnetic layer is arranged on the extended surface of the magnetic gap film so that a film surface is almost orthogonal with respect to the film.