An magnetic encoder includes a multipolar magnetic body having a row of alternate North and South poles of equal widths, and a magnetoresistive element diposed in confrontation to the multipolar magnetic body. The magnetoresistive element includes at least one A phase magnetoresistive element member and at least one B phase magnetoresisitve element disposed in juxtaposition over ##EQU1## where n is an integer greater than or equal to 1, and .lambda. is a width of each individual pole of the multiplar magnetic body. Each of the A phase magnetoresistive element members and the B phase magnetoresistive element member has a group of series connected linear conductors arranged side-by-side into a comb-like shape. The A phase magnetoresistive element member extends over ##EQU2## and the B phase magnetoresistive element member is out of phase with the A phase magnetoresistive element member by ##EQU3##