Abstract: A sputtering apparatus has a permanent, magnet for forming, in front of a target, a magnetic field for magnetron discharging. The permanent magnet is disposed behind the target and an RF induction discharge coil is disposed in front of the target. The permanent magnet is contained inside an evacuated cathode case which is in the form of a container and which is provided therein with a circulation passage for cooling water. The cathode case and the RF induction discharge coil are enclosed therearound by a metallic cover which has an aperture for emitting sputtered particles. To make an element for a magnetoresistance head, a substrate is transferred from a load lock chamber to a pre-treatment chamber to clean it therein by an etching apparatus. The substrate is then transferred to an ultrahigh vacuum film deposition chamber which is provided therein with a plurality of inductively coupled RF plasma-assisted magnetron sputtering apparatuses which are evacuated to an ultrahigh vacuum.