<p>The present invention provides a tunnel magnetoresistive (TMR) element that increases a MR ratio and suppresses the unevenness in resistance. In an embodiment of the present invention; a surface property-controlling layer is arranged between the substrate and the tunnel layer. In another embodiment, at least one of the magnetic layers sandwiching the tunnel layer has an oriented crystal plane other than the closest packed plane. In still another embodiment, the at least one of the magnetic layers includes a magnetic element and a non-magnetic element and has an average electron number of 23.5 to 25.5 or 26.5 to 36. In still another embodiment, the TMR element includes an excess-element capturing layer. This layer includes an alloy or a compound that contains the excess element. The content of the excess element in the capturing layer is higher than those in the magnetic layers. <IMAGE></p>
