A bottom pole is divided into a bottom pole tip and a bottom pole layer. The bottom pole tip is formed on a flat surface of the bottom pole layer, and insulating layers made of inorganic materials are buried in a concave part between the bottom pole tip and a bottom connecting portion. The throat height is determined by the end close to the bottom pole tip of the insulating layer. An top pole tip is formed to be longer than the bottom pole tip on a write gap layer and is extended to a position facing part of a thin film coil. Magnetomotive force from the thin film coil is conducted to the top pole tip efficiently, and a write characteristic of a thin film magnetic head is improved.