A manufacturing process for reducing magnetic spacing loss in a magnetic recording head. The recession of the transducer relative to the substrate at the air bearing surface is decreased by applying a coating of sacrificial material such as diamond-like carbon to the upper surfaces of the substrate, the transducer, and the encapsulation material such as alumina prior to final kiss lapping. The recession due to the alumina being softer than the substrate is greatly reduced since the DLC is kiss-lapped.