Provided is a method of manufacturing a perpendicular magnetic recording head which can enhance accuracy and simplify the manufacturing process. The method includes: forming a photoresist pattern having an opening part (the inclination of an inner wall); forming a non-magnetic layer (the inclination of another inner wall) so as to narrow the opening part by a dry film forming method such as ALD method; stacking a seed layer and a plating layer so as to bury the opening part provided with the non-magnetic layer; and forming a main magnetic pole layer (a front end portion having a bevel angle) by polishing the non-magnetic layer, the seed layer, and the plating layer by CMP method until the photoresist pattern is exposed. The final opening width (the forming width of the front end portion) is unsusceptible to variations, thus reducing the number of the steps of forming the main magnetic layer.