Testing a TMR element includes a step of measuring initially a resistance value of the TMR element to provide the measured resistance value as a first resistance value, a step of measuring a resistance value of the TMR element after continuously feeding a current through the TMR element from a anti-substrate side to a substrate side for a predetermined period of time, to provide the measured resistance value as a second resistance value, and a step of evaluating the TMR element by comparing the first resistance value and the second resistance value with each other.