To align the axes of easy magnetization of a magnetization fixed layer and a magnetization free layer with the required directions respectively by regularization.
A magnetization fixed layer 30 whose direction of magnetization is fixed and a magnetization free layer 31 whose direction of magnetization is changed, corresponding to an external magnetic field are laminated through the intermediary of an insulating layer 32 for the manufacture of a magnetoresistive effect device 26, where thermal treatment temperatures for regulating the magnetization fixed layer 30 and the magnetization free layer 31 in the direction of magnetization respectively are set different from each other, and the layers 30 and 31 undergo thermal treatments as different magnetic fields are applied to them respectively.
ONOE SEIJI
SUGAWARA JUNICHI
