| 摘要 |
According to one embodiment, a magnetoresistive element includes a storage layer having a variable and perpendicular magnetization, a tunnel barrier layer on the storage layer, a reference layer having an invariable and perpendicular magnetization on the tunnel barrier layer, a hard mask layer on the reference layer, and a sidewall spacer layer on sidewalls of the reference layer and the hard mask layer. An in-plane size of the reference layer is smaller than an in-plane size of the storage layer. A difference between the in-plane sizes of the storage layer and the reference layer is 2 nm or less. The sidewall spacer layer includes a material selected from a group of a diamond, DLC, BN, SiC, B4C, Al2O3 and AlN.
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