In a magnetic tunnel effect type magnetic head (20) having a magnetic
tunnel
junction element (26) sandwiched with conductive gap layers (25)
and (27) between a pair of magnetic shielding layers (24) and (28),
the conductive gap layers (25) and (27) are formed from at least
one nonmagnetic metal layer containing a metal element selected from Ta, Ti, Cr,
W, Mo, V, Nb and Zr. Therefore, the magnetic head (20) can have an improved
face opposite to a magnetic recording medium.