| 摘要 |
The method of making the magnetic resistance element comprises the steps of: forming a first magnetizable layer, a non-magnetizable layer and a second magnetizable layer, in this order, on an insulating layer; providing a resist layer for forming a main part of the magnetic resistance element on the second magnetizable layer; etching side faces of the first magnetizable layer, the non-magnetizable layer and the second magnetizable layer to form into slope faces by ion milling from the second magnetizable layer side; forming terminals on the slope faces; and removing the resist layer, wherein a part of the first megnetizable layer which is located outside of the slope faces is left on the insulating layer when the side faces of the first magnetizable layer, the non-magnetizable layer and the second magnetizable layer are etched by ion milling.
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