An area of an element can be made small and fluctuation in area can be reduced. A magneto-resistance effect element is provided with a first electrode with an end face; a magneto-resistance effect film which is formed such that a surface thereof comes in contact with the end face of the first electrode; and a second electrode which is formed on another surface of the magneto-resistance effect element opposed from the surface coming in contact with the surface of the first electrode. The magneto-resistance effect film includes a magnetization pinned layer whose magnetization direction is pinned, a magnetization free layer whose magnetization direction is changeable, and a first non-magnetic layer which is provided between the magnetization pinned layer and the magnetization free layer.