An embodiment of the present invention relates to a method of manufacturing a perpendicular magnetic recording having a main pole, return pole and trailing side shield disposed on the trailing side and the cross track direction side of said main pole. A process is described where the main pole has an etching layer in the upper part. The top and sides of the main pole having the etching signal layer in the upper part are covered with a nonmagnetic gap layer while leaving open a region forming the side shield. The nonmagnetic gap layer is then etched until a signal from the etching signal layer is detected by an etching signal detector. The trailing side shield on the top and sides of the nonmagnetic gap layer are then formed after the etching is halted.