A magnetic head testing apparatus having the function of evaluating pin holes in a tunnel barrier layer of a TMR element by a non destructive inspection is disclosed. The testing apparatus comprises a temperature control unit which sets a circumferential temperature of a TMR element, a bias electric current control unit which applies an electric current for measuring a resistance value, an element resistance measuring unit and a CPU which calculates a temperature coefficient. The CPU determines a pin hole state in the tunnel barrier layer based on the temperature coefficient.