<p>A magneto-optic memory element includes a GdTbFe recording layer (16) sandwiched between a pair of transparent AIN dielectric layers (12, 14). At least one of the pair of transparent AIN dielectric layers is extended to have a size larger than the GdTbFe recording layer so as to cover the periphery edge of the GdTbFe recording layer, thereby protecting the GdTbFe recording layer from the oxygen and moisture. An Al-Ni alloy reflection film (18) is formed on one of the pair of transparent AIN dielectric layers in order to increase the apparent Kerr rotation angle produced by the magneto-optic memory element.</p>