A seed layer having a chromium content in the range of 35 to 60 atomic percent and a thickness of 10 to 200 .ANG. is deposited to have a single phase of the face-centered cubic structure by optimizing the sputtering conditions, etc. The surface of the seed layer maintaining the face-centered cubic structure exhibits improved wettability, and the rate of change in resistance .DELTA.R/R can thereby be improved.

 
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> Current-perpendicular-to-the-plane structure magnetoresistive element and method of making same

> Magnetic tunnel effect type magnetic head, and method of producing same
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