A magnetic sensing element including a laminate and a bias layer is provided. A first reactive-ion-etching (RIE) stop layer is disposed on a free magnetic layer. Second RIE stop layers are disposed on bias layers. The first and second RIE stop layers function as stop layers when layers on the first and second RIE stop layers are removed by reactive ion etching in a production process. Reactive ion etching is completed when the first RIE stop layer and the second RIE stop layers are exposed, the first and second RIE stop layers being disposed at almost the same height. Also provided is a process for producing the magnetic sensing element.