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