| abstract |
(57) [Summary] [PROBLEMS] To enable dimensional control of an extremely fine width of a magnetic layer, An etching method capable of shortening the time required for an etching step is provided. SOLUTION: An inorganic insulating film 6 made of alumina of the same material as the recording gap layer is formed on an upper magnetic pole layer 5 by, for example, a sputtering method. A photoresist film 7 (first mask) is formed on the inorganic insulating film 6 by photolithography. Next, using the photoresist film 7 as a mask, a reaction using a gas etchant such as CF 4 (carbon tetrafluoride), BCl 3 (boron trichloride), Cl 2 (chlorine), SF 6 (sulfur hexafluoride) or the like. Reactive ion etching (RI E), the inorganic insulating film 6 is selectively etched to form an inorganic insulating mask 6a (second mask). Using the inorganic insulating mask 6a, the upper magnetic pole layer 5 is selectively removed by, for example, ion milling of Ar (argon). |