gap layers 12 14 of the magnetoresistance effect head 4 are exposed on the surface of the slider 2 opposed at the magnetic recording media the abs and a reproduction magnetic gap is comprised of this exposed part similarly the magnetic gap layer 15 of the inductive head 6 is also exposed at the abs and by means of the exposed part a recording magnetic gap is comprised next an embodiment of the method of manufacture of the aforementioned magnetic head device 1 is explained with reference to fig4 and fig5 as shown in fig4 vacuum thin film formation techniques and patterning techniques using photosensitive material are employed to form by layering many of the aforementioned thin film magnetic head elements 3 in a lattice array on the surface of a disc shaped wafer substrate 20 consisting of an altic substrate glass substrate or similar after formation by layering of the thin film magnetic head elements 3 and protective layer 17 the wafer 20 on the surface of which numerous elements 3 are formed by layering is cut into individual head blocks 21 including each of the elements 3 and the terminals 18 connected to the elements 3 by subjecting the head block 21 to machining to a prescribed slider shape the aforementioned slider 2 is formed cutting of single rows of head blocks 21 in the horizontal direction can be performed either after the slider shape machining etching described below or before etching the cut surface c on the bottom side of each of the head blocks 21 in fig4 and fig5 becomes the surface opposing the magnetic recording media that is the abs because this abs must be machining shaped with high precision in order to improve the css durability and other characteristics of the flying type.