The present invention reduces eddy current loss in magnetic layers making up a magnetic path of an induction-type magnetic transducer without preventing the passage of a magnetic flux so as to improve high frequency characteristics. A thin-film magnetic head of the invention comprises a reproducing head and a recording head. The recording head has a bottom pole layer and a top pole layer that include pole portions opposed to each other, a recording gap layer being placed between the pole portions. The recording head further has a thin-film coil located between the top and bottom pole layers, the coil being insulated from the pole layers. The top pole layer is made up of a plurality of stacked magnetic material layers, and resistance layers each placed between neighboring two of the magnetic material layers. The resistance layers are located in a region of a yoke portion except a neighborhood of a portion connecting the yoke portion to one of the pole portion and except a neighborhood of a portion connecting the yoke portion to the bottom pole layer. Each of the resistance layers are divided and located in a plurality of separate regions.