To provide a magnetic detection device excellent in a regenerative characteristic, and a method for manufacturing the same wherein magnetization of a free magnetic layer can be properly controlled even if its track is made narrow.

There are provided a specular layer 31 and a non-magnetic layer 32 on a central portion of a free magnetic layer 26, and a ferromagnetic layer 28 and a second anti-ferromagnetic layer 29 on opposite side ends of the free magnetic layer 26. The total film thicknesses h1 of the specular layer 31 and the non-magnetic layer 32 can be made thinner, and in a process where the respective layers on the opposite side ends of the free magnetic layer 26 undergo ion milling for their removal, the ion milling can be performed with low energy. Further, the surface of the free magnetic layer 26 at the opposite side end is unlikely damaged, and ferromagnetic coupling occurring between the free magnetic layer 26 and the ferromagnetic layer 28 on the opposite side ends of the free magnetic layer 26 can be increased to properly control magnetization of the free magnetic layer 26.