A magnetic sensing element is described, including a multilayer film including a pinned magnetic layer, a free magnetic layer disposed on the pinned magnetic layer with a nonmagnetic layer therebetween, wherein a current flows perpendicular to the surfaces of the individual layers of the multilayer film. The nonmagnetic layer is composed of Cu and has a face-centered cubic lattice crystal structure in which the {111} planes are preferentially oriented in a direction parallel to the surfaces of the layer. At least one of the pinned magnetic layer and the free magnetic layer includes a Co2Mn(Ge1-xSnx) alloy layer, the subscript x satisfying the range of 0.2≦x≦0.8; and the Co2Mn(Ge1-xSnx) alloy layer has a body-centered cubic lattice crystal structure in which the {110} planes are preferentially oriented in a direction parallel to the surfaces of the layer.