A plasmon generator including a wide portion and a narrow portion is manufactured by etching an initial plasmon generator using an etching mask. The etching mask includes a first mask layer for defining the shape of one of the narrow portion and the wide portion, and a second mask layer for defining the shape of the other of the narrow portion and the wide portion. The etching mask is formed by forming a first hard mask, a second initial mask layer and a second hard mask in this order on a first initial mask layer, and etching the first and second initial mask layers by using the first and second hard masks.