The method includes forming {HEAD ~ a write pole} with a non magnetic trailing gap and {TAIL ~ first and second non magnetic side gap layers} 
with
The method includes forming { HEAD ~ a write pole } with a non magnetic trailing gap and { TAIL ~ first and second non magnetic side gap layers }
OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD HEAD REL OTH OTH OTH OTH OTH OTH TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL