Abstract: The present invention relates to a magnetic sensor based on a Wheatstone bridge and a manufacturing method thereof. The magnetic sensor according to an embodiment includes a magnetic field sensing unit that is provided with a plurality of magneto resistors forming a resistance bridge, a magneto resistor monitoring unit that monitors resistance values of the plurality of magneto resistors, and an offset adjusting unit that adjusts a resistance value of a thin film variable resistor connected to at least one terminal among a plurality of current terminals provided in the resistance bridge based on the monitoring result of the resistance values.