Particularly, there is provided a perpendicular magnetic recording head capable of suppressing PTP and obtaining a stabilized recording ability by improving the shape of the opposed surface of a return yoke layer and a method of manufacturing the same. The shape of the return yoke layer on the opposed surface includes a downside formed linearly parallel to a track width direction (X direction shown in the drawing), a center portion where a protrusion portion having a maximum width T1 larger than a track width Tw by protruding upwardly is formed in a position opposed to a main magnetic pole layer in a film thickness direction (Z direction shown in the drawing), and opposed end portions, having a film thickness smaller than the center portion, that extend on the opposite sides in the track width direction of the center portion. As a result, it is possible to properly obtain both effects such as the improvement of the recording ability and the suppressing of PTP generation.