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