Patent ID: 8153188

Claim:
A method for manufacturing a magnetoresistive element including a magnetization pinned layer with a magnetization direction substantially pinned in one direction, a magnetization free layer with a magnetization direction that varies depending on an external field, and a spacer layer including an insulating layer provided between the magnetization pinned layer and the magnetization free layer and current paths penetrating into the insulating layer, the method comprising: (a) depositing a first metal layer including a first element on the magnetization pinned layer or the magnetization free layer, the first element forming current paths of the spacer layer; (b) depositing a second metal layer including a second element that is more easily oxidized than the first element on the first metal layer; (c) supplying an oxidation gas or a nitriding gas while irradiating the second metal layer with an ion beam or a RF plasma of a rare gas so as to convert the second element into the insulating layer of the spacer layer; and (d) performing an ion-beam treatment or a RF plasma of a rare gas after the supplying (c) to enhance separation of the insulating layer and the current paths.