To promote reduction in thickness of an air bearing surface protective film of a magnetic head, a magnetic head having an air bearing surface protective film consisting only of a thin carbon film while excluding formation of a dead layer by ion incidence as less as possible to the read/write device, and a manufacturing method therefore, are provided. In an embodiment, an air bearing surface protective film of a magnetic head comprises a thin carbon film, in which the mass density a lowermost layer of the air bearing surface protective film on the side of a magnetic device is made lower compared with a thin carbon film constituting other adjacent layers. Further, the manufacturing method comprises deposition under the control of time for the incident angle of ion flow to a substrate to be processed and deposition under the control of time for the ion flow energy to a substrate to be processed.