A magnetic recording head is provided. The magnetic recording head comprises a main magnetic pole layer, a return path layer, and a coil layer. A facing surface faces a recording medium. A yoke layer is formed between the main magnetic pole layer and the return path layer. An extending front end portion is formed in the return path layer and the yoke layer is disposed inside the extending front end portion in a height direction. The main magnetic pole layer includes a front end and a rear end and the yoke layer is formed on the surface of the main magnetic pole layer to cover the base.