A magnetic sensor comprises magnetoresistive elements and permanent magnet films, which are combined together to form GMR elements formed on a quartz substrate having a square shape, wherein the permanent magnet films are paired and connected to both ends of the magnetoresistive elements, so that an X-axis magnetic sensor and a Y-axis magnetic sensor are realized by adequately arranging the GMR elements relative to the four sides of the quartz substrate. Herein, the magnetization direction of the pinned layer of the magnetoresistive element forms a prescribed angle of 45.degree. relative to the longitudinal direction of the magnetoresistive element or relative to the magnetization direction of the permanent magnet film. Thus, it is possible to reliably suppress offset variations of bridge connections of the GMR elements even when an intense magnetic field is applied; and it is therefore possible to noticeably improve the resistant characteristics to an intense magnetic field.