PURPOSE: To obtain a magnetoresistive device which has high flux densities near both end parts and a low flux density near the central part by a method wherein a magnetoresistive layer whose film thicknesses on both ends in a horizontal bias direction are small, a spacer layer which is made of nonmagnetic and high resistance material and a soft film layer is made of soft magnetic material are successively built up.

CONSTITUTION: Like a soft film bias magnetoresistive device (MR device), this MR device has a soft film layer 2 composed of a soft magnetic film, a spacer layer 3 which is made of nonmagnetic and high resistance material and which is built up on the soft film layer 2 and an MR layer 4 which has a magnetoresistive effect and which is built up on the spacer layer 3. All three layers are rectangular. Both the soft film layer 2 and the spacer layer 3 are composed of layers having uniform film thicknesses like a soft film bias type MR device. However, the cross-sectional shape of the MR layer 4 is different from that of the soft film bias MR device. That is, the thickness of the MR layer 4 is small near its center part and, the closer to both ends in its horizontal direction, the smaller the film thickness. Thus, the MR layer 4 has a semicylindrical cross-sectional shape.