An ultra small track width magnetic transducer and manufacturing method. The transducer has two coplanar confronting magnetic poles provided by a thin film layer of magnetic material. The thickness of the layer defines a track width. A transducing gap is etched in the magnetic layer by utilizing focused ion beam milling technology. The thusly obtained gap has a predetermined length and depth and it separates the magnetic layer into two confronting coplaner magnetic poles. A layer of non-magnetic material is deposited over the magnetic layer to fill the transducing gap. The transducing gap may be etched in a plane extending orthogonally to the plane of the magnetic core layer. Alternatively, the transducing gap plane may extend at an oblique angle to the magnetic core layer to obtain a transducing gap useful in aszimuth recording/playback.