Abstract: A magnetoresistive sensing device includes a substrate, a magnetic layer, a first electrode and a second electrode. The substrate has a reference plane. The first electrode and a second electrode are disposed over the reference plane. The magnetic layer is disposed over the reference plane and has a magnetization direction. A non-straight angle is formed between the magnetic layer and the reference plane. The first electrode and the second electrode are electrically connected with each other through an electric pathway of the magnetic layer. An included angle is formed between the electric pathway and the magnetization direction. Consequently, the magnetoresistive sensing device is capable of measuring a magnetic field change in a Z-axis direction, which is perpendicular to a reference plane.