A high output magneto-resistive sensor is provided by suppressing leftover resist mask after lift-off and generation of a fence, and by making it easy to remove the redepositions deposited on the side wall in the track width direction or on the side wall in the sensor height direction of the magnetoresistive film. As a means to solve a fence and lift-off leftover of a resist in a process for forming a track and a process for forming a sensor height, a stopper layer is provided on the magnetoresistive film and the stopper layer on the refill film, and performing lift-off by CMP. By using a metallic material which has a small CMP polishing rate for at least the first stopper layer, the magnetoresistive film and the first stopper layer can be etched simultaneously and a pattern formed. As a result, decrease of the height of the resist mask by RIE can be suppressed and lift-off leftover can be prevented.