A magnetic head including a lower core layer and an upper core layer, a non-magnetic gap layer and a coil layer. Therefore, the zero cross point can be accurately detected without introducing a mask period. A tri-layer resistor structure is employed in which the resistive film is sandwiched between two protective layers that block diffusion between the resistor and BEOL ILD layers. Accordingly, the curtain airbag can be prevented from catching on the seatbelt anchor even if the curtain airbag inflates downward contacting the inner face of the center pillar during its inflation. In addition, the sweatband is woven of thread having good moisture absorbency such that subsidiary materials for enhancement of perspiration absorption are not required.