A trapezoid-like resistive multilayer is formed on a substrate with both side
faces
as continuous inclined faces. The bias underlayer is formed at a level halfway
of each inclined face of the resistive multilayer, and the entire surface of an
underlayer of a bias layer is in contact with the bias underlayer. The bias layer
is formed on the bias underlayer by being lifted up at a level of a free magnetic
layer. The magnetic sensing element comprises a gap layer an antiferromagnetic
layer, a pinned magnetic layer and an amorphous conductive layer is formed in each
side area of the antiferromagnetic layer, the bias underlayer and bias layer are
formed on the amorphous conductive layer from the bottom in this order, and the
bias layer is formed as a underlayer of each side area of the antiferromagnetic
layer, amorphous conductive layer and bias layer.
