A method of manufacturing a magnetic head includes the steps of forming an underlying layer, forming a pole layer including a track width defining portion at least by plating, using the underlying layer as an electrode, such that the track width defining portion is disposed on the underlying layer, and removing the underlying layer except a portion below the pole layer by ion beam etching. The underlying layer is made of a conductive material whose etching rate of ion beam etching is higher than that of the magnetic alloy used to make the pole layer.