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特許 係属中 PROBLEM TO BE SOLVED: To provide a tunnel magnetoresistive element in which at least one ferromagnetic body comprises a full Heusler alloy having spin polarizability of 100%. ; 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 (100) face of a base material and a thin Mg layer is provided between the full Heusler alloy and the insulator.