The magnetoresistive element 1, wherein {HEAD ~ a concentration} of Fe increases as {TAIL ~ 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 
increases as
The magnetoresistive element 1 , wherein { HEAD ~ a concentration } of Fe increases as { TAIL ~ 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
OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH REL 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