Embodiments of the invention provide a lustrous and uniform plating film having high-performance magnetic characteristics and a thin film magnetic head usable in a high frequency recording band by using the plating film of the invention at a magnetic pole portion. Plating is performed in a plating bath at a low pH of about 1.5 to 2.3. The accuracy of pH control is improved. A magnetic film with the addition of a high resistive metal such as Cr or Mo is formed under the plating condition. Further, the magnetic characteristic is improved by applying a heat treatment to the plating film in a magnetic field, according to specific embodiments of the present invention. A plating film with brightness and uniformity having high saturation magnetic flux density can be formed by reducing the hysteresis loss and the eddy current loss as the magnetic characteristics by the above techniques.