A tunneling magnetic sensor includes a pinned magnetic layer of which the magnetization is pinned in one direction, an insulating barrier layer, and a free magnetic layer of which the magnetization is varied by an external magnetic field, these layers being arranged in that order from the bottom. A first protective layer made of magnesium (Mg) is disposed on the free magnetic layer. The tunneling magnetic sensor has a larger change in reluctance as compared to conventional magnetic sensors including no first protective layers or including first protective layers made of Al, Ti, Cu, or an Ir—Mn alloy. The free magnetic layer has lower magnetostriction as compared to free magnetic layers included in the conventional magnetic sensors.