Abstract: Provided are a method and an apparatus for manufacturing a magnetoresistive element and a method and an apparatus for manufacturing a magnetic head which can reduce variation in properties of an magnetoresistive element and variation in the median of distribution. Before starting polishing, wafer information containing various types of factors in a wafer stage which may have an influence on a resistance value of a final MR film is obtained, and an S value is calculated from the information by using a statistical scheme. During a polishing step, ongoing-work-information containing various types of factors in a polishing stage which may have an influence on the resistance value of the final MR film is obtained at regular intervals. A K value is calculated from the information by using the statistical scheme. Then, an MR resistance estimate during the polishing step is calculated from the S value and the K value. When the MR resistance estimate reaches a target resistance value , polishing is stopped.

Abstract: A processing jig comprises a main body including a material retainer for retaining a magnetic head material at the lower end thereof. The main body has a hole for fixing in its longitudinal mid-section and in a position above the middle along the vertical direction. A bolt is inserted into the hole for fixing the main body to a jig fixing plate of the processing apparatus. The jig is fixed to the processing apparatus with the bolt inserted into the hole only at the one point in the longitudinal mid-section.