A magnetic detecting element, which can suppress change in output asymmetry even if the magnetization direction of a pinned magnetic layer is changed 180.degree., is provided. The magnetic-film-thickness of a second free magnetic layer is increased so as to be greater than that of a first free magnetic layer and offset the torque applied to the second free magnetic layer with that applied to the first free magnetic layer when the sensing current magnetic field occurs. Thus, change in the magnetization direction of the free magnetic layer before and after a sensing current is applied in the magnetic detecting element can be suppressed. The orthogonal state between the free magnetic layer and the pinned magnetic layer is maintained even when a sensing current in the same direction as that before the occurrence is applied in the magnetic detecting element wherein pin inversion occurred, and the output asymmetry is maintained suitably.