A magnetic sensing element with improved magnetic detection output and a method for making the same are provided. In the magnetic sensing element, the length of an upper pinned magnetic layer an upper antiferromagnetic layer in a track width direction is larger than the length of a free magnetic layer in the track width direction. In making the magnetic sensing element, there is no need to remove side portions of the upper pinned magnetic layer and the upper antiferromagnetic layer. The materials of the upper pinned magnetic layer and the upper antiferromagnetic layer are thus prevented from redepositing on two side faces of the free magnetic layer during milling.