A thin film magnetic head is disclosed which includes a substrate, a first layer of magnetic material having a first offset portion, a second layer of magnetic material having a second offset portion overlying the first offset portion, and a layer of conductor material disposed within the cavity defined by the two offset portions. In one embodiment the offset portion of the first magnetic layer is disposed within a recess in the substrate. In a second embodiment the offset portion of the first magnetic layer is disposed between two insulation layers mounted along the top surface of the substrate.