Patent ID: 7791843

Claim:
A magnetoresistance effect element comprising: a magnetoresistance effect film including a magnetization fixed layer having a ferromagnetic film in which the direction of magnetization is substantially fixed to one direction, a magnetization free layer having a ferromagnetic film in which the direction of magnetization varies in response to an external magnetic field, and a non-magnetic intermediate layer provided between the magnetization fixed layer and the magnetization free layer; a pair of electrodes which are electrically connected to the magnetoresistance effect film and configured to apply a current in a direction perpendicular to the plane of the magnetoresistance effect film; and a resistance regulating layer containing an oxide, a nitride, a fluoride, a carbide or a boride, the resistance regulating layer formed in the non-magnetic intermediate layer or on the interface between the non-magnetic intermediate layer and at least one of the magnetization fixed layer and the magnetization free layer.