A magnetic sensing element is provided. The magnetic sensing element includes a laminate disposed on a conductive layer. The laminate having a structure including a pinned magnetic layer, a nonmagnetic layer, and a free magnetic layer disposed in that order from the bottom, first insulating films disposed at both sides in the track width direction of the laminate, second insulating films disposed on the conductive layer, the second insulating films being connected to the respective first insulating films, bias layers disposed over the respective first insulating films and the respective second insulating films, wherein the thickness in the track width direction of the first insulating film is smaller than the thickness of the second insulating film.