To obtain a position detecting apparatus which is manufactured easily and whose reliability is high, by a method wherein, while a detecting head is constituted of a plurality of MR elements, connections across the plurality of MR elements are not crossed.

A position detecting apparatus detects a relative position between a magnetic scale 1, on which N-poles and S-poles are repeated and on which graduations are magnetically recorded at an identical pitch, and a detecting head which uses a magnetoresistive element. In the detecting head, two sets 20 to 23, 24 to 27 which are composed of a plurality of magnetoresistive element groups in the recording direction of the graduations on the magnetic scale 1 are arranged at intervals of (n/2-1/4) λ. The plurality of magnetoresistive element groups 20 to 23, 24 to 27 are arranged in the recording direction of the graduations on the magnetic scale 1 at intervals of (n+2) λ. The magnetoresistive element groups are composed of a series circuit by at least two magnetoresistive elements 20a, 20d,...27a, 27d constituting one arm of a bridge circuit and of a series circuit, by at least two magnetoresistive elements 20b, 20c,...27b, 27c constituting the other arm of the bridge circuit.