A method for manufacturing a magnetoresistance head of the present invention comprises the steps of forming an organic film on a multilayered film constituting a magnetoresistance device, forming an upper film formed of resist or inorganic film on the organic film, patterning the organic film and the upper film, cutting into edges of the organic film patterns from edges of the upper film patterns inwardly to such an extent that particles of the thin film being formed on the upper film and the multilayered film do not contact to side portions of the organic film patterns.
