| 摘要 |
PROBLEM TO BE SOLVED: To provide a magnetic recording element wherein corrosion resistance and smoothness of a gap layer can be enhanced and non-magnetization of the gap layer can be promoted. SOLUTION: The gap layer 22 is formed by plating by using NiP or the like by an electroplating method using pulse current. In this way, the crystallization by epitaxial growth of Ni in the vicinity of the boundary of the gap layer 22 can be suppressed, thus a large quantity of non-magnetic elements such as an element P can be incorporated in the vicinity of the boundary and the vicinity of the boundary is made to be in the amorphous state, then corrosion resistance can be enhanced.
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