Patent ID: 7514117

Claim:
A method for manufacturing a magnetoresistive element including a magnetization pinned layer having a magnetization direction substantially pinned in one direction, a magnetization free layer having 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 process of forming the spacer layer comprising: depositing a first metal layer including a first element; depositing a second metal layer including a second element that is more easily oxidized than the first element on the first metal layer; performing a pretreatment of irradiating the second metal layer with an ion beam or a RF plasma of a rare gas so as to cause the first element in the first metal layer to be sucked up in the second metal layer as the current paths; and 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 form the insulating layer.