component for precipitating a substantially uniform soft magnetic layer of nife for example next dispersing a second component for precipitating soft magnetic particles of fen for example in the plating solution and finally simultaneously precipitating the soft magnetic layer and the soft magnetic particles to obtain the magnetic pole piece the simultaneous precipitation of the soft magnetic layer and the soft magnetic particles may be effected by a dispersion plating method according to this method the soft magnetic particles formed of a material having a greater resistivity or a material having a greater saturation magnetic flux density can be mixed in a base layer formed of a soft magnetic material that can be electroplated accordingly it is possible to provide a magnetic head which can obtain a high writing ability and can be formed in a high precision shape application_number US 3232798 A description some preferred embodiments of the present invention will now be described in detail with reference to the attached drawings referring to fig1 there is shown a preferred embodiment of a magnetic disk drive as the magnetic recording device according to the present invention reference numeral 12 denotes a housing disk enclosure consisting of a base 14 and a cover 16 a spindle hub not shown that is rotatably driven by an inner hub motor is provided on the base 14 a plurality of magnetic disks 20 and spacers not shown are mounted on the spindle hub in such a manner as to be alternately stacked that is the plural magnetic disks 20.