A magnetic head for use in the vicinity of a magnetic recording medium, comprising a substrate, a close contact layer laminated on the substrate, and a protective layer which is laminated on the close contact layer and which faces the magnetic recording medium, the protective layer comprising a first layer formed by laminating a laminate material on the close contact layer at a first bias voltage by a filtered cathodic vacuum arc (FCVA) process, and a second layer formed by laminating the laminate material on the first layer by the FCVA process at a second bias voltage which is higher than the first bias voltage.