Patent ID: 6917492

Claim:
A magnetoresistive element comprising: a first ferromagnetic layer; a second ferromagnetic layer; and a non-magnetic layer arranged between the first ferromagnetic layer and the second ferromagnetic layer, wherein a resistance value changes with a change in relative angle formed by magnetization directions of the first ferromagnetic layer and the second ferromagnetic layer, wherein at least one of the first ferromagnetic layer and the second ferromagnetic layer has a composition expressed by (M x L y ) 100-z R z at an interface with the non-magnetic layer, where M is Fe a Co b Ni c , L is at least one element selected from the group consisting of Pt, Pd, Ir, and Rh, R is at least one element selected from the group consisting of Mn, Cr, V, Ti, Zr, Nb, Mo, Hf, Ta, and W, and a, b, c, x, y, and z satisfy a+b+c=100, a≧30, b≧0, c≧0, x+y=100, 0<y≦35, and 0.1≦z≦20, with only one of b and c being capable of being equal to 0, and wherein the non-magnetic layer includes at least one element selected from the group consisting of B, C, N, O, and P.