The invention is directed to improvement of a write element of a thin film magnetic head. The first pole portion projects from a flat surface of a first yoke portion at a medium-facing surface side and having a reduced width at its upper end. The second pole portion faces the upper end of the first pole portion, having the same width as the upper end of the first pole portion, with the gap film interposed between the second pole portion and the upper end of the first pole portion. The first pole portion includes a magnetic film adjacent to the gap film, the magnetic film etched at both sides in width direction to have a narrowed portion having substantially the same width as the second pole portion, and a base portion connected to the narrowed portion, increasing in thickness toward the narrowed portion.