Magnetoresistive effect element and manufacturing method thereof

A method of manufacturing a multilayer structure for a magnetoresistive effect element, comprising:

• forming a first magnetic layer;
• forming a spacer layer including an insulating layer and a conductive layer on the first magnetic layer, the conductive layer penetrating through the insulating layer and for passing an electrical current;
• forming a second magnetic layer, all of which or part of which is treated with ions, plasma or heat, on the spacer layer, the ions being accelerated with a voltage from 30V to 150V inclusive, a beam current being 20 mA to 200 mA inclusive, and RF power being 10 W to 300 W inclusive, the plasma being generated by applying a bias voltage from 30V to 200V inclusive, a beam current being 20 mA to 200 mA inclusive, and RF power being 10 W to 300 W inclusive, the heating being at a temperature from 200° C. to 400° C. inclusive and heating between 10 seconds to 180 seconds inclusive, the treatment reducing stress in the multilayer structure;
• and
• forming a cap layer directly on the second magnetic layer after the second magnetic layer is treated.