A magnetic head and a manufacturing method of the magnetic head and a magnetic recording and reproducing apparatus used this head, in which the following problem is solved, are provided. A plated film realizing large saturation magnetization Bs about 2T can not realize a high resistivity at the same time, therefore, when this plated film is applied to a magnetic head, the high frequency characteristic is deteriorated. This problem is solved at the present invention. Further, the present invention provides a magnetic head that is low cost and has large saturation magnetization Bs, and has a excellent high frequency characteristic suitable for a high density recording. A magnetic head, in which a coil insulated by insulation layers is disposed between a first magnetic core for recording and a second magnetic core for recording that is disposed to face the first magnetic core for recording via a recording gap, and which executes recording by that a magnetic flux of the first and second magnetic cores for recording excited by the coil is generated from the recording gap, is provided. And at least one of the first and second magnetic cores for recording is composed of a first plated magnetic layer and a second plated magnetic layer in a state that the first plated magnetic layer is disposed at the near side of the recording gap, and saturation magnetization of the first plated magnetic layer is 1.7 T (tesla) or more. And when resistivity of the first plated magnetic layer is defined as &rgr;1 and the thickness of the first plated magnetic layer is defined as &dgr;1, and resistivity of the second plated magnetic layer is defined as &rgr;2, and the thickness of the second plated magnetic layer is defined as &dgr;2, &rgr;1