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IntroductionThe head-medium interaction (HMI) in the write and read processes is an important effect on the output voltage in the magnetic recording. The HMI depends on a head structure with a gap and also an the magnetic properties of head core materials as well as those of medium. Therefore, the HMI can not beestimated correctly by taking asimple image into account as wasdone in many works.&t.ki In order to ebtimate the HMI more realistic, we adopted a method which the Poisson equation for the two dimensional model of head-medium system is solved numerically by a finite element

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