A magnetic sensing element using a Heusler alloy is provided. In the magnetic sensing element, a free magnetic layer composed of a Heusler alloy layer is disposed on a nonmagnetic layer that corresponds to an fcc layer having the face-centered cubic (fcc) structure. Equivalent crystal planes represented as [111] planes in the fcc structure, which are the closest packed planes, are exposed on the surface of the nonmagnetic layer.