A magnetic recording head having air bearing surface (ABS) includes a main pole, a side shield laterally spaced from the main pole by a first side gap and a second side gap, an electrically conductive non-magnetic gap material layer disposed between the main pole and the side shield in the first side gap, and a dielectric non-magnetic gap material matrix and a conformal dielectric spacer layer disposed between the main pole and the side shield in the second side gap.