A magnetoresistance effect element includes a magnetization fixed layer in which
the direction of magnetization is substantially fixed to one direction, a magnetization
free layer in which the direction of magnetization varies in response to an external
magnetic field, and a non-magnetic intermediate layer formed between the magnetization
fixed layer and the magnetization free layer. The magnetoresistance effect element
has a resistance varying in response to a relative angle between the direction
of magnetization in the magnetization fixed layer and the direction of magnetization
in the magnetization free layer, the resistance being detected when a sense current
is applied to the film planes of the magnetization fixed layer, the non-magnetic
intermediate layer, and the magnetization free layer in a direction substantially
perpendicular thereto. The film area of the non-magnetic intermediate layer is
smaller than the film area of each of the magnetization fixed layer and the magnetization
free layer, the magnetoresistance effect element has a single conductive part with
a film area smaller than the film area of each of the magnetoresistance effect
element, and the magnetoresistance effect element is configured such that the sense
current flows only through the single conductive part.