An example method for manufacturing a magneto-resistance effect element includes forming a free magnetization layer and forming a spacer layer. The spacer layer is formed, for example, by forming a non-magnetic first metallic layer and forming a second metallic layer on a surface of the non-magnetic first metallic layer. A first irradiating process includes irradiating, onto the second metallic layer, first ions or plasma including at least one of oxygen and nitrogen and at least one selected from the group consisting of Ar, Xe, He, Ne, Kr, so as to convert the second metallic layer into an insulating layer and to form a non-magnetic metallic path penetrating through the insulating layer and containing elements of the non-magnetic first metallic layer. A second irradiating process includes irradiating second ions or plasma onto the insulating layer. A non-magnetic third metallic layer is formed on the non-magnetic metallic path.