A magneto-resistance effect element is provided and includes a lower conductive layer, a pattern provided thereon and made up of a fixed layer having a pinned orientation of magnetization, a first non-magnetic layer provided on the fixed layer, a free layer provided on the non-magnetic layer and having an orientation of magnetization varied by a magnetic field applied thereto, a first magnetic layer provided on the free layer; and a vertical bias layer, provided on the first magnetic layer, for applying a magnetic field to the first magnetic layer, and a sense current for detecting a change in electrical resistance of the non-magnetic layer flows substantially in perpendicular relation to the non-magnetic layer. The pattern is buried in an insulation layer with the vertical bias layer of the pattern being exposed on an upper surface of the insulation layer.