a medium facing surface that faces toward a recording medium;

first and second pole layers that include magnetic pole portions opposed to each other and located in regions of the pole layers on a side of the medium facing surface;

a coupling portion for establishing magnetic coupling between the first pole layer and the second pole layer, the coupling portion being located away from the medium facing surface and including at least either one of a part of the first pole layer and a part of the second pole layer;

a gap layer interposed between the magnetic pole portion of the first pole layer and the magnetic pole portion of the second pole layer; and

a thin-film coil disposed around the coupling portion, at least part of the thin-film coil being interposed between the first and second pole layers and insulated from the first and second pole layers,

the method comprising the steps of;

forming the first pole layer;

forming the thin-film coil on the first pole layer;

forming the gap layer on the magnetic pole portion of the first pole layer; and

forming the second pole layer on the gap layer and the thin-film coil,

wherein;

one of the steps of forming the first pole layer and forming the second pole layer includes the step of forming the coupling portion;

the step of forming the thin-film coil forms a flat first coil of a single turn; a flat second coil of two turns arranged to sandwich the first coil from inner and outer sides thereof; a flat third coil of a single turn located above the first coil and the second coil; and a flat fourth coil of two turns arranged to sandwich the third coil from inner and outer sides thereof;

the first coil and the fourth coil are connected in series to constitute a first three-turn coil;

the second coil and the third coil are connected in series to constitute a second three-turn coil;

the first three-turn coil and the second three-turn coil are connected in series,

the first pole layer has a first layer opposed to the thin-film coil, a second layer connected to the first layer near the medium facing surface, and a third layer connected to the first layer, the third layer including at least part of the coupling portion;

the step of forming the first pole layer forms the first layer, the second layer and the third layer; and

in the step of forming the thin-film coil, part of the first coil and part of the second coil are disposed between the second layer and the third layer.