JP2002100013A - Magnetic head and its manufacturing method - Google Patents

Abstract

PROBLEM TO BE SOLVED: To improve the electrical insulation of an MR element. SOLUTION: This magnetic head 10 is provided with a lower shield 13 formed on a base substrate 11, an MR element 15 formed on the lower shield 13 by interposing a lower gap 14 made of an insulator, and structured by laminating a magneto-resistance effect (MR) film and a soft magnetic film, an electrode terminal for supplying a sense current to the MR element 15, and an upper gap 16 made of an insulator deposited on the MR element 15. In this case, the MR element 15 and the electrode terminal are electrically connected to each other, a laminated film having a low-resistance film and a permanent magnet film is formed between the lower and upper gaps 14 and 16, the laminated film has a thickness larger than that of the MR element 15, and a level difference smaller than that of the MR element 15.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a magnetoresistive head using a magnetoresistive element and a method of manufacturing the same.

[0002]

2. Description of the Related Art With the recent increase in the density of magnetic recording, a magnetoresistive head (hereinafter referred to as "MR head") has been used particularly in the field of hard disks. Here, FIG. 12 is a configuration diagram showing an example of a conventional magnetic head. This magnetic head 1 is a multi-channel recording / reproducing composite type magnetic head, and has a structure in which a plurality of head portions are formed on a base substrate 2. The magnetic head 1 is a so-called shielded MR head, and includes a base substrate 2, an insulating layer 3, a lower shield 4,
It has an upper shield 5, an MR element 6, and the like.

A lower shield 4 is laminated on a base substrate 2 via an insulating layer 2a, and a lower gap 4a made of an insulator is formed on the lower shield 4. The MR element 6 is stacked in the lower gap 4a. The MR element 6 has a structure in which, for example, a magnetoresistive film 6a and a soft magnetic film 6b are laminated.

On both sides of the MR element 6, a laminated film composed of a permanent magnet film 7 for supplying a sense current and a low resistance film 8 is formed, and an upper shield is provided on the MR element 6 via an upper gap 5a. 6 is formed. Then, information is reproduced by the MR element 6 detecting a magnetic circuit formed by the lower shield 4 and the upper shield 5 by a magnetic field from the magnetic information recording medium.

[0005]

In such a magnetic head, the track width TW, the lower gap 4a, the upper gap 5a, and the MR element 6 must be narrowed in order to increase the density of magnetic recording. At this time, if the distance between the shields (the distance between the lower gap and the upper gap) becomes smaller, the lower shield 4 and the upper shield 5 come into contact with the MR element 6 and it becomes difficult to secure electrical insulation. .

Further, as a fixed head used for data backup such as a tape streamer, a so-called multi-channel type MR head having two or more elements per head is used. And one of the plurality of MR heads
When a defect occurs in one MR head, the entire multi-channel MR head becomes defective. Therefore, the yield is reduced and the production efficiency is reduced.

The present invention has been made under the above circumstances, and has as its object to provide a magnetic head capable of improving the electrical insulation of an MR element and a method of manufacturing the same.

[0008]

To achieve the above object, the present invention provides a lower shield formed on a substrate and a magnetoresistive film formed on the lower shield via a lower gap made of an insulator. A magnetoresistive element having a structure in which a soft magnetic film is laminated; an electrode terminal for supplying a sense current to the magnetoresistive element; and an upper gap made of an insulator formed on the magnetoresistive element. A magnetic film for electrically connecting a magnetoresistive element and an electrode terminal, and having a laminated film having a low resistance film and a permanent magnet film formed between a lower layer gap and an upper layer gap. This laminated film is formed so as to be thicker than the thickness of the magnetoresistive element, and has a step smaller than that of the magnetoresistive element.

Further, the present invention has a structure in which a lower shield and an electrode terminal are formed on a substrate, and a magnetoresistive film and a soft magnetic film are laminated on the lower shield via a lower gap made of an insulator. In a method of manufacturing a magnetic head in which a magnetoresistive element is formed and an upper gap made of an insulator is formed on the magnetoresistive element, a step of the magnetoresistive element is etched by a step to which the upper gap is applied. Is the highest step formed by the above.

According to each of the above structures, the laminated film for electrically connecting the magnetoresistive element and the electrode terminal is formed to be thicker than the thickness of the magnetoresistive element, and to be larger than the step of the magnetoresistive element. It has a small step. That is, the step of the magnetoresistive effect element is the step to which the upper layer gap is attached, and is the highest step formed by etching. Here, among the steps generated during element formation, especially the steps formed by ion milling have a sharp edge shape, and the re-adhesion generated during etching cannot be completely removed, and the surrounding area of the upper gap is deteriorated. As a result, electrical insulation with the upper shield cannot be ensured. Therefore, by setting the step of the magnetoresistive effect element to be the highest step formed by etching in the step to which the upper layer gap is adhered, the electrical insulation with the upper layer shield can be improved. Become.

[0011]

Preferred embodiments of the present invention will be described below in detail with reference to the accompanying drawings. Note that the embodiments described below are preferred specific examples of the present invention, and therefore, various technically preferable limitations are added. However, the scope of the present invention is not limited to the following description in the following description. It is not limited to these forms unless otherwise stated.

FIG. 1 is a perspective view showing a preferred embodiment of a magnetic head according to the present invention. The configuration of a magnetic head 10 will be described with reference to FIG. Magnetic head 10
In this example, a shield type magnetoresistive element (MR element) as a reproducing element and an inductive magnetic head as a recording element are integrally formed on a base substrate 11 made of a nonmagnetic ceramic such as Altic. The guide substrate 1 is made of the same non-magnetic ceramic as the base substrate 11.
This is a multi-channel recording / reproducing composite magnetic head sandwiched between 1a.

The base substrate 11 has a curved sliding surface, and the sliding surface and the magnetic tape slide to record and reproduce information. A signal read from the magnetic head or information to be recorded is transmitted / received to / from an information processing unit (not shown) via a flexible cable.

FIG. 2 is a perspective view showing a preferred embodiment of the magnetic head of the present invention. The internal structure of the magnetic head 10 will be described with reference to FIG. Base substrate 1
1, an insulating layer (base coat) 12 made of an insulator such as alumina is formed by, for example, sputtering.

The insulating layer 12 has a base substrate 11
Has been subjected to flattening to flatten the surface of the
As a result, it is possible to prevent the characteristics of the magnetoresistive element (hereinafter, referred to as “MR element”) 15 from deteriorating due to a decrease in surface roughness. The insulating layer 12 is formed to a thickness of, for example, about 1 μm after polishing.

A lower shield 13 is formed on the insulating layer 12 near the sliding surface of the base substrate 11. As shown in FIG. 3, in the case of the multi-channel recording / reproducing composite magnetic head, a plurality of lower shields 13 are formed on the base substrate 11.

The lower shield 13 is formed of a ferromagnetic metal alloy such as plated permalloy, sendust, and Co-based amorphous with a thickness of, for example, 2.5 μm. The lower shield 13 functions as a so-called flux guide for facilitating the incorporation of magnetic flux into the MR element 15, and forms a magnetic pole with the upper shield 17 to change the magnetic flux generated from the magnetic recording medium to the magnetic pole by the MR element. The information is read as the resistance change of No. 15 and the information is reproduced.

The lower shield 13 is provided with a lower gap film 14 in which an insulating film such as alumina is formed to a thickness of, for example, 120 nm. The MR element 15 is an element whose resistivity is changed by a magnetic field, has a substantially rectangular shape, and is formed so as to extend over the two electrode terminals 20 and the lower shield 13.

Here, in the MR element 15, a region having a track width TW formed on the lower shield 13 functions as a magnetic sensing portion, and the magnetic sensing portion detects the magnetic field of the magnetic tape. The electrode terminal 20 is a part that becomes a terminal for applying a sense current to the MR element 15.

An upper shield 17 is formed on the MR element 15 via an upper gap 16 having a thickness of about 150 nm. The upper shield 17 forms a magnetic circuit with the lower shield 13 to reproduce information and forms a magnetic circuit with an upper magnetic pole (not shown) to record information.

The upper gap 16 and the upper shield 1
7, a thin-film coil 18 is formed, and a magnetic field is generated by electromagnetic induction of the thin-film coil 18 to record information.

FIG. 4 is a sectional view showing an example of the MR element 15. The MR element 15 will be described with reference to FIG. The MR element 15 includes an MR film 15a and a soft magnetic thin film (S
(AL film) 15b, a base film 15c, an intermediate layer 15d, and an antioxidant film 15e. Then, on the lower layer gap 14, the base film 15c, the MR film 15a, the intermediate layer 15c, and the SA
The L film 15b and the antioxidant film 15e are sequentially laminated.

The MR film 15a is made of, for example, NiFe having a magnetoresistive effect and has a thickness of 25 nm. A sense current flows through the MR film 15a, and the resistivity changes according to the applied magnetic field.

The SAL film 15b is magnetized by a sense current flowing through the MR film 15a.
iFeNb was formed to a thickness of about 30 nm.
Therefore, the SAL film 15b is, for example, 71% of the MR film 15a.
The film thickness is set as follows.

The base film 15c, the intermediate layer 15d, and the antioxidant film 15d are made of, for example, Ta, and are formed to have a total thickness of about 10 nm. Therefore, MR
The element 15 is formed to have a thickness D of about 65 nm.

Next, from the MR element 15 to the electrode terminal 20, a laminated film 60 as shown in FIG.
The laminated film 60 includes a hard film (permanent magnet film) 61 and a low-resistance film 62. The hard film 61 is made of, for example, CoNiP.
and is formed at a setting of about 80 nm. The low resistance film 60 is made of Ta, and is formed with a thickness of 60 nm. Accordingly, the thickness becomes approximately 160 nm when the hard film 61 and the underlayer, the intermediate layer, and the low resistance film 60 are included.

FIGS. 6 to 8 are process diagrams showing a preferred embodiment of a method of manufacturing a magnetic head according to the present invention. The method of manufacturing a magnetic head will be described with reference to FIGS. .

First, an insulating layer 12 made of an insulator such as alumina as shown in FIG. 6B is formed on a base substrate 11 shown in FIG. 6A by a thin film forming technique such as sputtering. After that, the insulating layer 12 is subjected to flattening polishing using a combination of a polishing liquid in which silicon coating particles are dispersed in an alkaline solution and a felt pad.

Next, as shown in FIG.
2 with a lower shield 13 having a thickness of, for example, 2.5
Form a film with a thickness of μm. At this time, after the lower shield 13 is formed on the insulating layer 12, heat treatment is performed as necessary, and after a predetermined resist shape is patterned by photolithography technology, unnecessary portions are removed by ion milling or the like. Is done.

Then, as shown in FIG. 6D, an electrode terminal 20 made of Cu or the like is formed on the insulating layer 12 by, for example, pattern plating. The electrode terminals 20 are formed, for example, by forming an underlayer, forming an opening with a predetermined resist pattern, and growing a plating film there. Here, the thickness of the electrode terminal 20 is, for example, 2.5 μm, which is almost the same thickness as the lower layer shield 13.

Then, as shown in FIG. 7A, a lower layer gap 14 made of, for example, alumina is formed on the base substrate 11 by a thin film forming technique such as sputtering.
The film is formed with a thickness of μm. Then, the lower shield 13 is polished by a chemical mechano polish apparatus (CMP apparatus) until the lower shield is exposed, and the surface of the lower shield 13 is mirror-finished by buff polishing.

At this time, the lower layer gap 14 is polished to a thickness of 120 nm after polishing, and the surface roughness is, for example, R
It is preferable that the thickness be not more than s1 nm. This is MR element 1
This is because No. 5 is considered to be sensitive to the surface roughness of the underlayer, and particularly depends on the BN characteristics.

Next, as shown in FIG. 7B, an MR film 15a and a SAL film 15b for forming the MR element 15 are continuously formed. Here, the MR film 15a and the SAL film 15b
The film forming apparatus for forming the low-resistance films 15c, 15d, and 15e has a structure in which a magnetic field is applied to the wafer, and can impart anisotropy when forming a magnetic thin film. .

The MR element 15 is formed by forming a base film 15c, an MR film 15a, and an intermediate layer 15 on the lower layer gap 14.
c, the SAL film 15b and the anti-oxidation film 15e are sequentially laminated.

The MR film 15a is made of, for example, NiFe and has a thickness of about 25 nm, and the SAL film 15b is made of, for example, NiFeNb and has a thickness of about 30 nm. Thereafter, a low resistance film is formed on the SAL film 15b.
In addition, the base film 15c, the intermediate layer 15d, and the antioxidant film 15e
Is, for example, Ta, and is formed so that the total thickness is about 10 nm. Therefore, the thickness of the MR element 15 is about 65 nm, and the thickness of the SAL film 15b
This is approximately 71% of the thickness of 5a.

Then, as shown in FIG. 7C, first, a pattern having a predetermined opening 50 is formed by photoresist. At this time, the opening 50 is formed in the lower shield 2.
It is formed in a rectangular shape from 0 to the electrode terminals 20 and 20 and has a shape excluding the track width portion of the magneto-sensitive portion.

Then, etching is performed from above the opening 50 by an ion milling device, and the MR element 15 corresponding to the opening 50 is removed. At this time, the ion milling apparatus performs ion etching using, for example, Ar ions.

Subsequently, as shown in FIG. 7D, a laminated film 60 including a hard film 61 and a low resistance film 62 is formed on the opening 50 and the photoresist. Here, as the hard film 61, CoNiPb is used to form a film having a thickness of 80 nm including the base, and the low-resistance film 62 is formed of Ti
W · Ta, and its thickness is TiW15 nm · Ta60n
m. After that, the resist used as the sputtering mask, the hard film 61 and the low-resistance film 62 on the resist are removed (lift-off method).

Next, as shown in FIG. 8A, a resist pattern is formed by photolithography. At this time, the resist pattern is, for example, 1
It is formed so as to be inside only within μm. Further, the resist pattern is also formed on the MR element 15 of the magnetic sensing part.

Thereafter, as shown in FIG. 8 (b), ion etching is performed on the resist by using an ion milling device, for example, using Ar ions.
An MR element 15 having a thickness of 5 nm is formed.

On the other hand, since the outer portion of the laminated film 60 is exposed, for example, by 1 μm from the resist, ion etching is performed. Further, the MR element 15 adjacent to the laminated film 60 is also subjected to ion etching.

At this time, the etching rate of Ta in the low resistance film 62 is lower than the etching rate of the MR element 15. Therefore, the MR element 15 adjacent to the laminated film 60
Is removed by etching, the laminated film 60 remains so that its end has a curved shape as shown in FIG.

That is, the step on the inner side is 45 nm, which is a step formed by ion milling. Further, there is a shape which gradually falls toward the outside of the laminated film 60 due to the step of the portion replaced by lift-off.

At this time, as shown in FIG.
In, the MR element 15 has a step of 65 nm formed by ion etching. On the other hand, as shown in FIG. 5, in the portion of the laminated film 60, the difference in the rate of the ion milling results in a step of 45 nm compared to 65 nm of the step formed by the inner ion milling.

Since the portion outside the step is replaced only by ion etching, the portion replaced by lift-off is used.
The shape after the etching is a two-stage shape in which the remaining 115 nm is reduced while maintaining the gentle shape at the time of replacement.

As a result, the step for covering the upper layer gap 16 is the MR element 1 formed by ion milling.
The step 65 of 5 has a maximum value of 65 nm, and shows good coverage of the upper layer gap 16, and also has good insulation with the upper layer shield 17.

That is, the electrical insulation is greatly affected by the high step formed by ion milling, but the maximum step here is the thickness D of the MR element 15 formed by ion milling.
It becomes 65 nm, and the coverage with the upper layer gap 16 is improved, so that sufficient insulation can be maintained.

It is assumed that Ta as the low resistance film 61 is made of a material, for example, Cu, A, which is faster than the etching rate of the MR element 15.
u, etc., the step of the low-resistance film is 80 n if the step of the low resistance film is Cu with respect to the step of 65 nm of the MR element 15 (magnetic sensing part 30).
m, and Au is equivalent to 150 nm. Also, when the formation of the magneto-sensitive portion 30 is performed by the lift-off method,
The formation of the MR film 15a must satisfy various film forming characteristics such as Rs, ΔR, Hc, and Hk.
Difficult due to the influence of as.

Therefore, as described above, by forming the MR element 15 once and replacing the MR element 15 with the laminated film 60, the MR element 1 is formed while satisfying the film forming conditions of the MR element 15.
The step 5 can be the largest step on the surface where the upper gap 15 is applied.

Next, as shown in FIG. 8B, an upper gap 16 made of alumina or the like is formed to a thickness of 150 nm,
An intermediate shield such as an iFe or Co-based amorphous is formed by a technique such as lift-off. Here, the intermediate shield was set to have a thickness of 4 μm. This allows
The magnetic head 10 is completed.

According to the above embodiment, the pattern edge constituted by the MR film 15a, the hard film 61 and the low resistance film 6
2 are offset in multiple stages, so that the step in forming the magneto-sensitive pattern between the MR film 15a and the SAL film 15b is the highest among all the steps formed by so-called ion milling. It has a structure.

The hard film 6 at the portion to be etched is
1. The selection of a material or an etching condition such that the low resistance film 62 becomes lower than the step formed by etching the MR film 15a / SAL film 15b allows the upper gap 16 to be formed on the element. The surroundings can be improved, and the electrical insulation between the MR element 15 and the upper shield 17 can be improved.

Here, the hard film 61 and the low resistance film 62
The production of the laminated film 60 made of is described in detail. 9 to 11 are schematic cross-sectional views for sequentially explaining a method of manufacturing the laminated film 60. First, as shown in FIG. 9A, an MR film 15a made of NiFek is formed on the lower shield 13.
A SAL film 15b for applying a bias thereto is formed by lamination.

The SAL film 15b is set to a thickness of about 71% of the MR film 15a. For example, the MR film 15a
Is 25 nm thick, the SAL film 15b becomes about 30 nm thick (depending on the material M). The total value of these films is about 65 nm when including the thickness of Ta which is an intermediate layer between the base of the MR film 15a and the SAL film 15b.

Next, as shown in FIG. 9B, a resist (including a lift-off layer) for replacing the hard film / low-resistance film later is provided with the MR film 15a and the SAL film 15 respectively.
9C, the MR film 15a, SA in a portion where there is no resist by ion milling as shown in FIG.
The L film 15b is removed. The removed portion is in a state where the lower gap 14 is exposed.

Subsequently, as shown in FIG. 10A, a hard film 61 and a low resistance film 62 are sequentially formed. In this film formation, the edges of the hard film 61 and the low-resistance film 62 which become a shadow of the resist are inclined.

Then, the resist used as the mask is replaced with
Hard film 61 and low resistance film 6 formed on the resist
2 and lift-off for removal. Thereby, as shown in FIG. 10B, the replacement of the hard film 61 and the low resistance film 62 is performed.

Here, the hard film 61 is made of CoNiPt and has a thickness of 80 nm including the underlayer. The low-resistance film 62 is made of TiW.Ta and has a thickness of TiW1.
5 nm and Ta 60 nm. Therefore, the hard film 6
1 and the low-resistance film 62 have a thickness of about 160 nm.
Become thick.

Next, an element pattern is formed. FIG.
8A to 8C, the left side is an AA ′ cross-sectional view shown in FIG. 8 and the right side is a BB ′ cross-sectional view shown in FIG. First, as shown in FIG. 11A, a resist is formed on a portion (element pattern portion) where the hard film 61 and the low-resistance film 62 have been removed by lift-off, and a resist is formed on the low-resistance film 62 formed by replacement. To form a resist that is slightly narrower. The resist on the low resistance film 62 is
Is formed about 1 μm narrower than the end of.

Next, as shown in FIG. 11B, ion milling is performed using the formed resist as a mask.
MA film 15a, SAL film 1 not coated with resist
5b and the low resistance film 62 are etched.

After this etching, by removing the resist, the MR element 15 and the low resistance film 62 as shown in FIG. 11C are formed. Here, in the previous etching, the thickness of the MR film 15a and the SAL film 15b is 6
5 nm is removed, but as the low resistance film 62, the MR film 15 is removed.
The height of the step formed on the surface of the low-resistance film 62 can be made smaller than the step (65 nm) of the MR element 15 by using a material (for example, Ta) smaller than the etching rate of the a and the SAL film 15b. When Ta is used, the height of the step is about 45 nm.

With the above manufacturing method, the MR element 15
And a laminated film 60 composed of a hard film 61 and a low-resistance film 62
Of the upper gap formed on the substrate can be improved. That is, the step of the MR element 15 is 65 nm at the maximum as the step to be covered by the upper gap, and the laminated film 60 can be a smaller step to improve the rotation of the upper gap.

Further, the peripheral shape of the upper gap can be improved by making the edge shape of the laminated film 60 tapered. The angle of the tapered shape with respect to the substrate surface is preferably 1 degree to 5 degrees. In other words, if it is smaller than 1 degree, the area of the low-resistance film 62 in a fixed area becomes small, and the electric resistance value increases. On the other hand, when the angle is larger than 5 degrees, the effect of forming a tapered shape (improvement in the turning property of the upper layer gap) becomes difficult to appear.

The embodiment of the present invention is not limited to the above embodiment. For example, the magnetic head in FIG. 2 is a magnetic head that performs both recording and reproduction, but it can also be applied to a shielded MR head that is used exclusively for reproduction.

[0065]

As described above, according to the present invention, it is possible to provide a magnetic head capable of improving the electrical insulation of an MR element and a method of manufacturing the same.

[Brief description of the drawings]

FIG. 1 is a perspective view illustrating an overall configuration of a magnetic head according to an embodiment.

FIG. 2 is a sectional view of a magnetic head.

FIG. 3 is a diagram showing a surface on which an upper gap is formed in a magnetic head.

FIG. 4 is a sectional view showing a magnetoresistive effect element in the magnetic head.

FIG. 5 is a sectional view showing a laminated film in the magnetic head.

FIG. 6 is a process chart showing an embodiment of a method of manufacturing a magnetic head.

FIG. 7 is a process chart showing an embodiment of a method of manufacturing a magnetic head.

FIG. 8 is a process chart showing an embodiment of a method for manufacturing a magnetic head.

FIG. 9 is a schematic sectional view (part 1) for explaining a method of manufacturing a laminated film;

FIG. 10 is a schematic cross-sectional view (part 2) for explaining the method for manufacturing a laminated film.

FIG. 11 is a schematic sectional view (part 3) for explaining the method of manufacturing the laminated film.

FIG. 12 is a schematic diagram illustrating an example of a conventional magnetic head.

[Explanation of symbols]

Reference Signs List 10: magnetic head, 11: base substrate, 11a: guide substrate, 12: insulating layer (base coat), 13: lower shield, 14: lower gap film, 15: magnetoresistive element,
16 upper gap, 17 upper shield, 18 thin film coil, 20 electrode terminal, 30 magnetic sensing part, 60 laminated film, 61 hard film (permanent magnet film), 62 low resistance film

──────────────────────────────────────────────────続 き Continued on the front page (51) Int.Cl. ⁷ Identification symbol FI Theme coat ゛ (Reference) H01L 43/08 H01L 43/12 43/12 G01R 33/06 R (72) Inventor Tsuneo Kobayashi Shinagawa-ku, Tokyo 6-7-35 Kita-Shinagawa Sonny Corporation (72) Inventor Kazunori Sato 6-7-35 Kita-Shinagawa Shinagawa-ku, Tokyo Sonny Corporation F-term (reference) 2G017 AA01 AB07 AC09 AD55 AD65 5D034 BA03 BA08 BA12 BA15 BB08 BB12 CA04 CA08 DA07 5E049 AA07 AA09 AC00 AC05 BA12 DB11 GC01

Claims (12)

[Claims] 1. A magnetoresistive element having a structure in which a lower shield formed on a substrate and a lower magnetoresistive film and a soft magnetic film are formed on the lower shield via a lower gap made of an insulator. A magnetic head comprising: an electrode terminal for supplying a sense current to the magnetoresistive element; and an upper gap made of an insulator formed on the magnetoresistive element. And a laminated film having a permanent magnet film and a low resistance film formed between the lower layer gap and the upper layer gap, wherein the laminated film is A magnetic head characterized by being formed thicker than the thickness of the magnetoresistive element and having a step smaller than the step of the magnetoresistive element. 2. The magnetic head according to claim 1, wherein the laminated film includes a material that is harder to be etched than the magnetoresistive element. 3. The magnetic head according to claim 1, wherein a tapered portion inclined with respect to the substrate surface is provided at an end of the laminated film. 4. The magnetic head according to claim 3, wherein the angle of the tapered portion with respect to the substrate surface is 1 to 5 degrees. 5. The magnetic head according to claim 1, wherein a plurality of said magnetoresistive elements are arranged to form a multi-channel. 6. A magnetoresistive effect having a structure in which a lower shield and an electrode terminal are formed on a substrate, and a magnetoresistive film and a soft magnetic film are laminated on the lower shield via a lower gap made of an insulator. A method of manufacturing a magnetic head, wherein an element is formed, and an upper gap made of an insulator is formed on the magnetoresistive element, wherein a step of the magnetoresistive element is etched by a step to which the upper gap is applied. A method for manufacturing a magnetic head, characterized in that the step is the highest step formed by the steps (1) and (2). 7. A laminated film including a low resistance film and a permanent magnet film is provided between the lower shield and the electrode terminal to electrically connect the magnetoresistive element and the electrode terminal. 7. The method according to claim 6, wherein the stacked film is formed to be thicker than the thickness of the magnetoresistive element, and a step lower than the height of the magnetoresistive element is formed in the stacked film. A method for manufacturing a magnetic head. 8. The method of manufacturing a magnetic head according to claim 6, wherein the magnetoresistive element is made of a material having the highest etching rate among materials of a portion to be covered by the upper gap. 9. The method of manufacturing a magnetic head according to claim 6, wherein a plurality of said magneto-resistance effect elements are formed to form a multi-channel. 10. A magnetoresistive effect having a structure in which a lower shield and an electrode terminal are formed on a substrate, and a magnetoresistive film and a soft magnetic film are laminated on the lower shield via a lower gap made of an insulator. Forming an element, electrically connecting the magnetoresistive element and the electrode terminal, and forming a laminated film in the order of a permanent magnet film and a low resistance film on the lower gap, In a method for manufacturing a magnetic head, wherein an upper layer gap made of an insulator is formed on an effect element and the laminated film, a width gradually increases from an end of the low resistance film to an end of the permanent magnet film in the laminated film. A method of manufacturing a magnetic head, comprising: 11. The method according to claim 10, wherein the height of the resist on the magnetoresistive element used when forming the laminated film is higher than the height of the low resistance film finally formed. A method for manufacturing a magnetic head. 12. The method for manufacturing a magnetic head according to claim 10, wherein a plurality of said magnetoresistive elements are formed to form a multi-channel.