To provide a
magnetoresistance effect element with a large MR ratio.SOLUTION: A
magnetoresistance effect element comprises a first ferromagnetic layer, a second ferromagnetic layer, and a non-
magnetic layer. The first ferromagnetic layer includes a first layer and a second layer. The first layer is arranged closer to the non-
magnetic layer than the second layer. The first layer contains a heusler
alloy which is at least partially crystallized. The second layer includes a ferromagnetic body which is at least partially crystallized, unlike the heusler
alloy. The first layer and the second layer include a first atom added. The first atom is one selected from the group consisting of Mg, Al, Cr, Mn, Ni, Cu, Zn, Pd, Cd, In, Sn, Sb, Pt, Au, and Bi.SELECTED DRAWING: Figure 1