Patent ID: 8169752

Claim:
A method for manufacturing a magneto-resistance effect element having a pinned magnetic layer of which a magnetization is fixed substantially in one direction, a free magnetization layer of which a magnetization is rotated in accordance with an external magnetic field and a spacer layer, which is located between said fixed magnetization layer and said free magnetization layer, comprising: forming a first metallic layer; forming, on said first metallic layer, a second metallic layer; performing a first conversion treatment so as to convert said second metallic layer into a first insulating layer and to form a first metallic portion layer penetrating through the first insulating layer; forming, on the first insulating layer and the first metallicorion, a third metallic layer; and performing a second conversion treatment so as to convert said third metallic layer into a second insulating layer and to form a second metallic portion layer penetrating through the second insulating layer.