| CPC H10N 50/85 (2023.02) [H10B 61/22 (2023.02); H10N 50/01 (2023.02); H10N 50/10 (2023.02); H10N 50/80 (2023.02)] | 16 Claims |

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1. A magnetoresistive element comprising:
a first magnetic layer, whose magnetization direction is substantially fixed;
a second magnetic layer whose magnetization direction is changeable; and
a non-magnetic layer arranged between the first magnetic layer and the second magnetic layer, wherein
the magnetoresistive element is a tunnel magnetoresistive (TMR) element, and
the first magnetic layer and/or the second magnetic layer has an alloy having a bcc structure made of a transition metal and unavoidable impurities, and the alloy having the bcc structure contains Co, Mn and Fe, wherein the Co is a main component and the Fe is in an amount of 20 at % or less.
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