Patent ID: 8256095

Claim:
A method for manufacturing a magneto-resistance effect element, comprising steps of: forming a free magnetization layer; and forming a spacer layer with an insulating layer and a non-magnetic metallic path penetrating through the insulating layer, comprising steps of: forming a non-magnetic first metallic layer; forming a second metallic layer on a surface of the non-magnetic first metallic layer; a first irradiating process comprising irradiating, onto the second metallic layer, first ions or plasma including at least one of oxygen and nitrogen and at least one selected from the group consisting of Ar, Xe, He, Ne, Kr, so as to convert the second metallic layer into the insulating layer and to form the non-magnetic metallic path containing elements of the non-magnetic first metallic layer; a second irradiating process comprising irradiating second ions or plasma onto the insulating; and forming a non-magnetic third metallic layer on the non-magnetic metallic path.