In a magnetic sensing element, the amounts of spin-dependent bulk scattering in the upstream part of a multilayer film and in the downstream part of the multilayer film are controlled to be asymmetric. Thus, a value .DELTA.R.times.A, which represents the variation in magnetoresistance.times.element area, for the upstream part of the multilayer film is controlled so as to be smaller than the value .DELTA.R.times.A for the downstream part of the multilayer film.