A
magnetoresistance effect element, comprising a nonmagnetic spacer layer, first and second ferromagnetic
layers separated by the nonmagnetic spacer layer, the first ferromagnetic layer having a
magnetization direction at an angle relative to a
magnetization direction of the second ferromagnetic layer at zero applied
magnetic field, the
magnetization of the first ferromagnetic layer freely rotating in a
magnetic field signal, a
magnetoresistance effect-improving layer comprising a plurality of
metal films and disposed in contact with the first ferromagnetic layer so that the first ferromagnetic layer is disposed between the nonmagnetic spacer layer and the
magnetoresistance effect-improving layer, one of the plurality of
metal films disposed in contact with the first ferromagnetic layer contains
metal element of not
solid solution with metal element of the first ferromagnetic layer and a nonmagnetic underlayer or a nonmagnetic protecting layer disposed in contact with the magnetoresistance effect-improving layer so that the magnetoresistance effect-improving layer is disposed between the first ferromagnetic layer and the nonmagnetic underlayer or the nonmagnetic protecting layer.