| http://www.w3.org/ns/prov#value | - Since a thickness of the tunnel barrier layer 67 decreases toward the upper end of a side wall of the magnetization free function part 66 causing the current flowing through the tunnel barrier layer to increase, according to the present invention, the upper side layer of the free layer 66 b is preferably made of a material, such as CoFe, having a higher MR change ratio and the lower side layer the
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