An example method for manufacturing a magneto-resistance effect element having a magnetic layer, a free magnetization layer, and a spacer layer includes forming a first metallic layer and forming, on the first metallic layer, a second metallic layer. A first conversion treatment is performed to convert the second metallic layer into a first insulating layer and to form a first metallic portion penetrating through the first insulating layer. A third metallic layer is formed on the first insulating layer and the first metallic portion. A second conversion treatment is performed to convert the third metallic layer into a second insulating layer and to form a second metallic portion penetrating through the second insulating layer.