| 摘要 |
PROBLEM TO BE SOLVED: To equalize the etching rates of a laminated part of insulating layer/ metal layer and a part in which the insulating layer does not substantially exist, in a method of manufacturing the magneto-resistive(MR) element to simultaneously etch both parts. SOLUTION: In a method for manufacturing comprises a step for patterning a laminated layer with an anti-ferromagnetic layer 4, a fixed layer 3, and a spacer layer 5, a step for embedding an insulating layer 13 to the surrounding of a patterned laminated layer, a step for forming a film double used both as a free layer and a flux guide layer over this insulating layer 13 and the patterned laminated layer, and a step for simultaneously patterning by the beam etching the flux guide layer and the laminated layer to form a laminated structure part 6, by selecting incident angleθof the etching beam to the normal line of an etching plane at 100 deg.<=θ<=40 deg., the construction material of the laminated structure part and the construction material of an insulating layer 13 would become almost the same etching rate, so that the etching of both parts can be established precisely neither more nor less.
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