a spin valve structure that is thinner than currently available spin valves is described . this improvement is achieved through use of a thinner free layer . the key feature of the invention is the insertion of a seed enhancement layer between the seed and the free layer . the seed enhancement layer must have a fcc crystal structure , our preferred material for it being nicu . when this layer is present , a constant gmr ratio of about 7 % is obtained for a thickness range of the free layer of from 10 to 40 angstroms . a process for manufacturing this structure is also disclosed .