Abstract: The spin valve reproducing head has a narrow track width and high stability. The spin valve reproducing head comprises: a base layer; a magnetoresistance effect film having a magnetic sensing section; biasing sections formed on both sides of the magnetoresistance effect film; terminal sections; an insulating layer covering said members; and an upper shielding layer formed on the insulating layer. The magnetoresistance effect film includes a fixed magnetic layer, a non-magnetic layer and a free magnetic layer piled in that order. And a non-magnetic electric conductive layer, whose resistivity is lower than that of the free magnetic layer, and an etching stop layer, whose sputtering rate is higher than that of tantalum and lower than that of copper, are piled on the free magnetic layer in that order.