A tunnel magnetoresistive thin film which can simultaneously realize a high MR ratio and low magnetostriction is provided.
The tunnel magnetoresistive thin film comprises a magnetization fixed layer, a tunnel barrier layer, and a magnetization free layer, wherein the tunnel barrier layer is a magnesium oxide film containing magnesium oxide crystal grains and the magnetization free layer is a layered structure including a first magnetization free layer and a second magnetization free layer, the first magnetization free layer being made of alloy containing Co atoms, Fe atoms, and B atoms or containing Co atoms, Ni atoms, Fe atoms, and B atoms, having a body-centered cubic structure, and having (001) orientation, the second magnetization free layer being made of alloy containing Fe atoms and Ni atoms and having a face-centered cubic structure.