A flying height tester includes a glass disc facing a magnetic head slider under test; an optical system for guiding light to the glass disc so that multiple reflections of light occur between the glass disc and the magnetic head slider; a light sensor receiving reflection light from the glass disc to output light intensity data; and a processor which calculates back the flying height based on an output function of the light sensor. The processor calibrates intensity gain data and intensity offset data of the output function using the data obtained in a pseudo-zero state of the flying height. This pseudo-zero state is obtained by applying an index matching liquid between a first-calibration magnetic head slider, having the same optical constants as the magnetic head slider under test, and the glass disc, the index matching liquid having a refractive index identical to the glass disc.