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