A tunneling magnetic detecting element includes {HEAD ~ an insulating barrier layer} having {TAIL ~ a layered structure} including a Ti—O sublayer and a Ta—O sublayer 
having
A tunneling magnetic detecting element includes { HEAD ~ an insulating barrier layer } having { TAIL ~ a layered structure } including a Ti — O sublayer and a Ta — O sublayer
OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD HEAD HEAD REL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH