A magnetic sensor includes an insulating layer including a flat portion and a protruding portion, a first MR element, and a second MR element. The protruding portion includes a first inclined surface and a second inclined surface. The first MR element is disposed on the first inclined surface. The second MR element is disposed on the second inclined surface. The protruding portion extends in a first direction parallel to a top surface of a substrate, and includes a plurality of recess portions each recessed in a direction parallel to the top surface of the substrate at an end of the protruding portion in the first direction.