A magnetic sensing element exhibiting a large ΔRA is provided, in which a free magnetic layer has a small coercive force Hc and a small magnetostriction constant λs. The free magnetic layer includes a Co2MnZ alloy layer (where Z may represent at least one element selected from the group consisting of Al, Sn, In, Sb, Ga, Si, Ge, Pb, and Zn) and a (NiaFe100-a)bX100-b alloy layer (where X may represent at least one element selected from the group consisting of Cu, Au, Ag, Zn, Mn, Al, Cd, Zr, and Hf, a may represent a composition ratio satisfying 80<a≦100, and b may represent a composition ratio satisfying 60<b≦100). Consequently, the magnetostriction constant λs and the coercive force Hc of the free magnetic layer may be decreased and the soft magnetic properties of the free magnetic layer may be improved.