Provided are a perpendicular magnetic recording (PMR) head and a method of manufacturing the same. The PMR head includes a main pole, a return yoke, and a coil to which current is supplied so that the main pole generates a magnetic field required for recording data in a recording medium. The PMR head further includes side shields disposed on both sides of the main pole to be spaced a first gap apart from the main pole; and a top shield disposed opposite the main pole and the side shields to be spaced a second gap apart from the main pole and the side shields at one end of the return yoke.