A magnetic head suitable for high-density recording is provided at a high yield by a method that suppresses a reduction in reproducing output signal due to ion-beam irradiation. After an air-bearing surface of a read element, a magnetic-head element, or a row bar is mechanically polished, the air-bearing surface is irradiated with an ion beam, such that an orthographic projection of an ion-beam incidence direction onto the air-bearing surface forms an in-plane incidence angle of 30 degrees to 150 degrees or of 210 degrees to 330 degrees with respect to a track-width direction. Thereby, the formation of a short circuit due to ion-beam irradiation may be hindered.