Magnetic field sensing element with processing circuit and input and output side resistors formed from same metal film

A magnetic field sensing element comprising:

• an integrated processing circuit formed on a substrate for performing predetermined arithmetic processing based on a change in a magnetic field detected by a giant magnetic resistance element;
• a protective layer formed on said integrated circuit and having a smooth surface;
• an input side protective resistor and an output side protective resistor provided on said protective layer together with said giant magnetic resistance element and connected to the input side and the output side, respectively, of said integrated circuit;
• and
• wiring for connecting said input side protective resistor with said integrated circuit and for connecting said output side protective resistor with said integrated circuit,
• wherein said input side resistor, said output side resistor and said wiring are formed from a same metal film.