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