A write element includes a first pole pedestal and a second pole pedestal opposing the first pole pedestal and defining a write gap between the first and second pole pedestals. A first layer of CoFeON is film positioned between the first pole pedestal and the write gap. A second layer of CoFeON film is positioned between the second pole pedestal and the write gap.

 
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> Magnetic sensing element including magnetic layer composed of Heusler alloy disposed on underlayer having {111}-oriented fcc structure

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