An unshielded, dual-element horizontal MR head utilizing a differentia
l detection technique was designed and fabricated. A new process was d
eveloped for etching MR sensor gaps utilizing a combination of direct-
write e-beam lithography, reactive ion etching, and ion milling, which
allowed heads to be fabricated with MR gap lengths as small as 0.15 m
u m. Fabricated heads were tested by quasi-statically passing them ove
r prerecorded transitions on flexible particulate media. Calculations
from two-dimensional analytical and finite-element models correlate we
ll with readback data.