A vertical recording magnetic head and a method of manufacturing the same is provided. The magnetic head includes a main magnetic pole layer on a surface opposite to a recording medium and a pair of neck height markers which is exposed on the surface around the main magnetic pole layer and which indicates a neck height position of the main magnetic pole layer by way of inter-exposure area ratios. The neck height markers have one cross sections that increases and the other that decreases even though the cross sections in a plane parallel to the surface are oriented toward forward or backward directions in a neck height direction. The neck height markers have the same cross sections at a specific cross sectional position parallel to the surface.