A magnetic sensor , comprising: a magneto resistive effect element located on a first surface that is one surface of a substrate and having a sensitivity axis in a first direction that is one of in-plane directions of the first surface ; and a pair of soft magnetic bodies juxtaposed in the first direction and extending in a direction away from the first surface , wherein two soft magnetic bodies constituting the pair of soft magnetic bodies are formed integrally via a connection portion , wherein the two soft magnetic bodies are inclined in opposite directions in the first direction with respect to the first surface , and a distance between two soft magnetic bodies increases as the soft magnetic bodies are spaced apart from the first surface , characterized by a positioning soft magnetic body including a most proximal portion of which a relative position with respect to the magneto resistive effect element is defined, wherein in a projection plane onto the first surface, the most proximal portion of the positioning soft magnetic body is formed to overlap the magneto resistive effect element , and wherein the positioning soft magnetic body is provided in a non-contact manner with respect to the magneto resistive effect element , wherein the pair of soft magnetic bodies are magnetically connected to the positioning soft magnetic body and the pair of soft magnetic bodies are fabricated as separate members with the positioning soft magnetic body , wherein a width (Wb) extending in the first direction of the positioning soft magnetic body is greater than a width (Wa) extending in the first direction of the connection portion . a magneto resistive effect element located on a first surface that is one surface of a substrate and having a sensitivity axis in a first direction that is one of in-plane directions of the first surface ; and a pair of soft magnetic bodies juxtaposed in the first direction and extending in a direction away from the first surface , wherein two soft magnetic bodies constituting the pair of soft magnetic bodies are formed integrally via a connection portion , wherein the two soft magnetic bodies are inclined in opposite directions in the first direction with respect to the first surface , and a distance between two soft magnetic bodies increases as the soft magnetic bodies are spaced apart from the first surface , characterized by a positioning soft magnetic body including a most proximal portion of which a relative position with respect to the magneto resistive effect element is defined, wherein in a projection plane onto the first surface, the most proximal portion of the positioning soft magnetic body is formed to overlap the magneto resistive effect element , and wherein the positioning soft magnetic body is provided in a non-contact manner with respect to the magneto resistive effect element , wherein the pair of soft magnetic bodies are magnetically connected to the positioning soft magnetic body and the pair of soft magnetic bodies are fabricated as separate members with the positioning soft magnetic body , wherein a width (Wb) extending in the first direction of the positioning soft magnetic body is greater than a width (Wa) extending in the first direction of the connection portion . <EOS>