{HEAD ~ The magnetoresistive element} 1, wherein {TAIL ~ a concentration} of Fe increases as a distance from the interface increases in the second region of the at least one of the first magnetic film and the second magnetic film 
{ HEAD ~ The magnetoresistive element } 1 , wherein { TAIL ~ a concentration } of Fe increases as a distance from the interface increases in the second region of the at least one of the first magnetic film and the second magnetic film
HEAD HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH REL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH