Patent ID: 7068476

Claim:
A magnetic sensing element comprising a magnetoresistive film having a portion exhibiting magnetoresistance, and bias layers and electrode layers provided on both sides of the magnetoresistive film in a track width direction; wherein the electrode layers are formed to extend from the rear in a height direction to the magnetoresistive film; the bias layers are disposed on both sides of the magnetoresistive film in the track width direction, the electrode layers have a predetermined space therebetween in the track width direction over the magnetoresistive film, the electrode layers are formed over the bias layers, the bias layers are not disposed below inner side end faces of the electrode layers which are formed behind the magnetoresistive film in the height direction and a distance between the inner side end faces of the electrode layers increases towards the rear in the height direction; peripheries of the magnetoresistive film and the bias layers, except a surface facing a recording medium, are filled with an insulating layer so that the inner side end faces of the electrode layers are formed on the insulating layer, and an upper surface of the magnetoresistive film is coplanar with upper surfaces of the bias layers and the insulating layer.