Magnetoresistive element and manufacturing method of the same

A magnetoresistive element comprising:

• a lower electrode;
• a first magnetic layer on the lower electrode;
• a first diffusion prevention layer on the first magnetic layer;
• a first interfacial magnetic layer on the first diffusion prevention layer;
• a nonmagnetic layer on the first interfacial magnetic layer;
• a second interfacial magnetic layer on the nonmagnetic layer;
• a second diffusion prevention layer on the second interfacial magnetic layer;
• a second magnetic layer on the second diffusion prevention layer;
• and
• an upper electrode layer on the second magnetic layer,
• wherein
• the first magnetic layer, the first diffusion prevention layer, the first interfacial magnetic layer, the nonmagnetic layer, the second interfacial magnetic layer, the second diffusion prevention layer, and the second magnetic layer are sequentially stacked in this order from the lower electrode to the upper electrode layer, and
• wherein each of the first and second interfacial magnetic layers comprises Co and Fe, and a ratio of Fe in the second interfacial magnetic layer is higher than a ratio of Fe in the first interfacial magnetic layer.