A magnetoelectric conversion device comprises a magnetic recording medium magnetized with a repetitive signal in N and S poles that occur alternately at certain intervals and wherein said repetitive signal has a predetermined wavelength .lambda.. A magnetic sensor, facing said magnetic recording medium. The magnetic sensor changes its resistivity according to the magnetic flux of said magnetic signals. The magnetic sensor has a first current path and a second current path connected in series and forming at least one interconnect. An output terminal is connected to each interconnect. A terminal of a power source is connected to both ends of each current path. Each of the current paths comprises two unitary segments and a plurality of magnetic resistor elements formed by turning a magnetic resistance strip n times (where n is an integer of 0 and greater). The first current path comprises a third unitary segment and a fourth unitary segment. The third unitary segment comprises a magnetic resistance element. One end of the magnetic resistance element is connected to a terminal of a power source and the other end is connected to the fourth unitary segment and another magnetic resistance element, one end of which is connected to an output terminal while the other end is connected to the fourth unitary segment is spaced from the third unitary segment by .lambda./2 and positioned in the middle of the first unitary segment and the second unitary segment.