Provided are a magneto resistive element and a method of manufacturing the same, and in particular, a magneto resistive element and a method of manufacturing the same that may be applied to a digitizer sensing panel. The magneto resistive element includes a substrate, a first electrode disposed on the substrate, a first hole transport layer disposed on the first electrode, a first magneto resistive layer disposed on the first hole transport layer, wherein the first magneto resistive layer comprises an organic material, a first transport layer disposed on the first magneto resistive layer, a second magneto resistive layer disposed on the first transport layer, wherein the second magneto resistive layer comprises an organic material, a first electron transport layer disposed on the second magneto resistive layer, and a second electrode disposed on the first electron transport layer.