摘要 |
PURPOSE:To prevent surely overetching by forming preliminarily a discriminating layer on the first shield layer and stopping etching at the time, when the discriminating layer is discriminated visually, when a magnetoresistance layer is formed. CONSTITUTION:The first shield layer 2a is formed on a crystal substrate 5, and a discriminating layer 9 consisting of gold or copper is formed preliminarily on this layer 2a. Next, the first insulating layer 6 and a bias layer 7 are formed. Thereafter, magnetic materials are patterned by etching for the purpose of forming an MR layer 3. In this case, the discriminating layer 9 under the transparent insulating layer 6 is discriminated visually when materials are etched up to the bias layer 7, and etching is stopped at this time. Thus, overetching is prevented surely, and pit formation of the shield layer 2a and the short-circuit between the shield layer 2a and the MR layer 3 are prevented. |