A magnetoresistive effect element which is easy to manufacture and in which
a sense current is prevented from bypassing a barrier layer is provided.
Also provided are a method for manufacturing the element and a magnetic
recording apparatus utilizing the element. This magnetoresistive effect
element utilizes an MTJ film which comprises, for forming its basic
structure, a free layer, a barrier layer, a pinned layer and a pinning
layer, wherein an oxide or a nitride layer is formed by oxidizing or
nitriding metallic materials constituting the pinned layer and pinning
layer.