Magnetoresistance effect element, substrate therefor and manufacturing method thereof

A magnetoresistance effect element which is used in a magnetic sensor is disclosed. The magnetoresistance effect element includes a soft layer whose magnetization easy direction is changed by a direction of an external magnetic field, and a magnetization fixing layer whose magnetization direction is fixed by having a magnetic layer and an anti-ferromagnetic layer. A magnetoresistance effect is generated by a change of electric conduction which is caused by a relative angle between the magnetization easy direction of the soft layer and the magnetization direction of the magnetization fixing layer. When the magnetic sensor includes two or more magnetoresistance effect elements for having two-axis or more vectors of the magnetization directions, the two or more magnetoresistance effect elements are adjacently disposed.