Patent ID: 6859678

Claim:
A method for manufacturing a magnetic transducer having a magneto-sensitive layer changing in electrical resistance in response to an external magnetic field, comprising: a film forming step of selectively forming at least a magneto-sensitive layer on a predetermined substrate; a substrate information obtaining step of obtaining information about at least either the substrate or a structure including at least the magneto-sensitive layer formed on the substrate, as substrate information before polishing; a cutting step of cutting a base into a plurality of bars each bar in the plurality of bars including at least the magneto-sensitive layer; and a polishing step of polishing the bars, wherein the polishing step controls polishing of the bar based on at least the substrate information until the magneto-sensitive layer included in the bar reaches a predetermined target resistance value; a step of calculating a first value constituting a part of a potential estimated resistance value of the magneto-sensitive layer by subjecting the substrate information to a predetermined operation using values previously subjected to statistical processing as weighting coefficients, wherein the polishing step calculates the estimated resistance value by using at least the first value and controls polishing of the bar until the estimated resistance value of the magneto-sensitive layer reaches the predetermined target resistance value.