A magnetoresistive element includes a first magnetic layer a magnetization direction of which is substantially pinned, a second magnetic layer a magnetization direction of which varies depending on an external field, a magnetic spacer layer provided between the first magnetic layer and the second magnetic layer, and electrodes which supply a current perpendicularly to a plane of a stacked film including the first magnetic layer, the magnetic spacer layer and the second magnetic layer. In this element, the magnetization directions of the first and the second magnetic layers are substantially orthogonal at zero external field.

 
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