Provided is a method of manufacturing a magnetic head with which bonding of a slider and a suspension can be performed by taking an ABS pattern, which determines flying characteristics, as a reference, with no special fabrication required on the slider or the suspension. The method relates to a method of manufacturing a magnetic head for attaching a slider, on which an air bearing surface (ABS) is formed, to a suspension. A surface of the slider on which the ABS is formed is photographed, and the ABS and an engraved region formed within the ABS are identified from the photographed image. Then, a reference that serves as a guide in attaching the suspension is computed, and the slider is attached to the suspension based on the reference. It thus becomes possible for positive pressure and negative pressure that occur in the ABS to be well balanced centered about the suspension, making it possible to stabilize flying attitude and electrical characteristics.