A steel rail consisting of: by mass%, higher than 0.85% and equal to or less than 1.20% of C; 0.05% to 2.00% of Si; 0.05% to 0.50% of Mn; 0.05% to 0.60% of Cr; 0.0020% to 0.0150% of P; and optionally one kind or two or more kinds selected from the group: by mass%, 0.01% to 0.50% of Mo; 0.005% to 0.50% of V; 0.001% to 0.050% of Nb; 0.01% to 1.00% of Co; 0.0001% to 0.0050% of B; 0.01% to 1.00% of Cu; 0.01% to 1.00% of Ni; 0.0050% to 0.0500% of Ti; 0.0005% to 0.0200% of Mg; 0.0005% to 0.0200% of Ca; 0.0001% to 0.2000% of Zr; 0.0040% to 1.00% of Al; and 0.0050% to 0.0200% of N, and the balance consisting of Fe and inevitable impurities, wherein the head surface portion which is a range from the surface of head corner portions and a head top portion to a depth of 10 mm consists of 97% or more of a pearlite structure, and optionally 3% or less of a pro-eutectoid ferrite structure, a pro-eutectoid cementite structure, a bainite structure or a martensite structure, the Vickers hardness of the pearlite structure is 320HV10 to 500HV10, and the CMn/FMn value is equal to or higher than 1.0 and equal to or less than 5.0, wherein the CMn/FMn value is obtained by dividing CMn [at.%] that is the Mn concentration of the cementite phase in the pearlite structure by FMn [at.%] that is the Mn concentration of the ferrite phase in the pearlite structure, wherein CMn and FMn are measured by a 3D atom probe method. by mass%, higher than 0.85% and equal to or less than 1.20% of C; 0.05% to 2.00% of Si; 0.05% to 0.50% of Mn; 0.05% to 0.60% of Cr; 0.0020% to 0.0150% of P; 0.05% to 2.00% of Si; 0.05% to 0.50% of Mn; 0.05% to 0.60% of Cr; 0.0020% to 0.0150% of P; and optionally one kind or two or more kinds selected from the group: by mass%, 0.01% to 0.50% of Mo; 0.005% to 0.50% of V; 0.001% to 0.050% of Nb; 0.01% to 1.00% of Co; 0.0001% to 0.0050% of B; 0.01% to 1.00% of Cu; 0.01% to 1.00% of Ni; 0.0050% to 0.0500% of Ti; 0.0005% to 0.0200% of Mg; 0.0005% to 0.0200% of Ca; 0.0001% to 0.2000% of Zr; 0.0040% to 1.00% of Al; and 0.0050% to 0.0200% of N, by mass%, 0.01% to 0.50% of Mo; 0.005% to 0.50% of V; 0.001% to 0.050% of Nb; 0.01% to 1.00% of Co; 0.0001% to 0.0050% of B; 0.01% to 1.00% of Cu; 0.01% to 1.00% of Ni; 0.0050% to 0.0500% of Ti; 0.0005% to 0.0200% of Mg; 0.0005% to 0.0200% of Ca; 0.0001% to 0.2000% of Zr; 0.0040% to 1.00% of Al; and 0.0050% to 0.0200% of N, and the balance consisting of Fe and inevitable impurities, wherein the head surface portion which is a range from the surface of head corner portions and a head top portion to a depth of 10 mm consists of 97% or more of a pearlite structure, and optionally 3% or less of a pro-eutectoid ferrite structure, a pro-eutectoid cementite structure, a bainite structure or a martensite structure, the Vickers hardness of the pearlite structure is 320HV10 to 500HV10, and the CMn/FMn value is equal to or higher than 1.0 and equal to or less than 5.0, wherein the CMn/FMn value is obtained by dividing CMn [at.%] that is the Mn concentration of the cementite phase in the pearlite structure by FMn [at.%] that is the Mn concentration of the ferrite phase in the pearlite structure, wherein CMn and FMn are measured by a 3D atom probe method. <EOS>