This method of manufacturing a perpendicular magnetic recording head includes: forming a water-soluble resin film on a base; forming a first resist pattern having an opening on the water-soluble resin film; selectively dissolving the water-soluble resin film exposed at a bottom of the opening with a developer to expose a part of a surface of the base; forming a non-magnetic oxide film to cover the opening and the exposed part of the surface of the base; forming a second resist pattern to fill the opening covered with the non-magnetic oxide film and then removing the first resist pattern and the non-magnetic oxide film; forming a first side shield and a second side shield on the base to allow them to face each other with the second resist pattern therebetween; and forming a magnetic pole between the first and the second side shields after removal of the second resist pattern.