| 摘要 |
The present invention provides a method for manufacturing a magnetoresistive element having a high selection ratio of an insulating layer to a free layer. The method for manufacturing a magnetoresistive element includes the steps of preparing (left drawing, middle drawing) a substrate on which a free layer, a fixed layer disposed under a first magnetic layer, and a barrier layer that is an insulating layer disposed between the free layer and the fixed layer are formed and processing (right drawing) the free layer by plasma etching, in which an insulating layer configuring the barrier layer contains a Ta element or a Ti element. |
