Magnetoresistive element and method of manufacture

A giant magnetoresistance (GMR) element for a magnetic multi-turn sensor comprises: a reference layer 204; a non-magnetic layer 206 adjacent to the reference layer; and a free layer 208 of ferromagnetic material, the free layer comprising a first ferromagnetic layer 212 adjacent to the non-magnetic layer and a multi-layer arrangement 214 of a plurality of layers 216 of first ferromagnetic material and a plurality of layers 218 of a second material. The second material may have near negligible anisotropic magnetoresistive effect (AMR). The first and second pluralities of layers alternate. The first material may be NiFe or CoFe and the second material may be CoFeB, CoZrTa, CoZrTaB, CoZrNb or CoZrO. The free layer may be magnetostriction free. The reference layer may be a sequence of layers defining an artificial antiferromagnetic material 204. The multi-turn sensor may be used when the number of rotations or turns of an object is to be measured e.g. in a car steering wheel.