A
magnetoresistive sensor element is provided, having a magnetoresistive layer
system which, in top view, is at least regionally striated. The sensor element operates on the basis of the GMR effect and is constructed according to the
spin valve principle, the striated layer
system featuring a reference layer having a direction of
magnetization substantially uninfluenced by a direction of an outer
magnetic field acting on it. During operation, the sensor element provides a measuring
signal which changes as a function of a measurement angle between the component of the
field strength of the outer
magnetic field lying in the plane of the layer
system, and the direction of
magnetization, and from which this measurement angle is able to be ascertained. In addition, observed in a top view of the striated layer system, the angle between the direction of
magnetization in the absence of the outer
magnetic field and the longitudinal direction of the striated layer system is set in such a way that in response to an influence of the outer magnetic field having a defined
field strength, which is selected from a predefined work interval, the angle error of the layer system, as a function of this angle and the
field strength, is minimal.