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Patent Pending PROBLEM TO BE SOLVED: To provide a practical tunnel magnetoresistive element by exhibiting a high TMR ratio and sufficient TMR effect at the room temperature. ; SOLUTION: The tunnel magnetoresistive element comprises a first ferromagnetic body, a second ferromagnetic body, and an insulator sandwiched between these ferromagnetic bodies wherein at least one ferromagnetic body has a single crystal of full Heusler alloy grown epitaxially on the (110) face of a base material.