A 
magnetic logic element with toroidal magnetic multilayers (5,6,8,9). The 
magnetic logic element comprises a toroidal closed section which is fabricated by 
etching a unit of magnetic multilayers (5,6,8,9) deposited on a substrate. Optionally, the 
magnetic logic element may also comprise a 
metal core (10) in the closed toroidal section. Said magnetic multilayers (5,6,8,9) unit is arranged on the input 
signal lines A, B, C and an output 
signal line O, and then is made into a closed toroidal. Subsequently, on the toroidal magnetic multilayered unit (5,6,8,9), the input 
signal lines A′, B′, C′ and an output signal line O′ are fabricated by 
etching. This magnetic 
logic element can reduce the demagnetization field and the shape 
anisotropy effectively, leading to the decrease of the reversal field of magnetic free layer. Furthermore, this magnetic 
logic element has stable working performance and long operation life of the device.