A magnetoresistive effective film responds commensurate with an external magnetic field. Magnetic domain-controlling films apply a perpendicular biasing magnetic field to the magnetoresistive effective film. The forefronts of first electrode films constituting a pair of electrode films are overlaid on the magnetoresistive effective film, and the forefront surfaces of the first electrode films are risen at an inner angle of .theta.1. Second electrode films are overlaid on the first electrode films, and the forefront surfaces of the second electrode films are risen at an inner angle of .theta.2 smaller than the inner angle .theta.1.