The present invention provides a magnetic head having improved characteristics, using a magnetoresistive device in which current flows across the film plane such as a TMR device. In a first magnetic head of the present invention, when the area of a non-magnetic layer is defined as a device cross-section area, and the area of a yoke is defined as a yoke area, viewed along the direction perpendicular to the surface of the substrate over which the yoke and the magnetoresistive device are formed, then the device cross-section area is not less than 30% of the yoke area, so that a resistance increase of the device cross-section area is suppressed. In a second magnetic head of the present invention, a magnetoresistive device is formed on a substrate, and a yoke is provided above a non-magnetic layer constituting the device. In a third magnetic head of the present invention, the free layer of the magnetoresistive device includes at least two magnetic films and at least one non-magnetic film that are laminated alternately, and the thickness of the non-magnetic layer is not less than 2 nm and not more than 10 nm, and magnetostatic coupling is dominant. In a fourth magnetic head of the present invention, a magnetic gap is provided adjacent to the magnetoresistive device and the magnetic films are coupled antiferromagnetically.