Provided are a magnetoresistive device capable of obtaining a larger amount of resistance change and responding to a higher recording density and a thin film magnetic head comprising the magnetoresistive device. A first magnetization fixed film and a second magnetization fixed film have magnetization directions antiparallel to each other, and the second magnetization fixed film farther from a magnetization free layer is made of, for example, a material including at least one selected from the group consisting of tantalum (Ta), chromium (Cr) and vanadium (V), and has a bulk scattering coefficient of 0.25 or less. Thereby, a bulk scattering effect by the second magnetization fixed film which has a function of canceling out the amount of resistance change between the magnetization free layer and the first magnetization fixed film can be prevented, and a magnetoresistive ratio .DELTA.R/R can be improved, and recorded magnetic information with a higher recording density can be read out.