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