The present invention provides a magnetoresistive element in which a first magnetic
layer and a second magnetic layer whose coercive forces are different, and a non-magnetic
layer that is disposed between the magnetic layers, wherein edges of the magnetoresistive
element are tapered, or a magnetoresistive element in which a first magnetic layer
and a second magnetic layer, and a non-magnetic layer that is disposed between
the magnetic layers, wherein the coercive force of the first magnetic layer is
larger than the coercive force of the second magnetic layer, and wherein relation
between a base area S1 of the first magnetic layer and a base area S2
of the second magnetic layer is S1S2.