A magneto-resistance effect element is adapted that a non-magnetic layer (9, 18), a free layer (3b, 19), another non-magnetic layer (4, 25), a fixed layer (5, 26), and a fixing layer (6b, 27) are formed vertically symmetric with respect to a first magnetic layer (8b), to which a vertical bias magnetic field is applied from an underlying layer (2a) for a vertical bias layer (2b). The magneto-resistance effect element operates in CPP mode. Generally, the free layer is unavoidably subjected to the influence of a circular electric magnetic field caused by a current flowing perpendicularly to the film surface. However, in the magneto-resistance effect element, the influence of the electric magnetic field to which the free layer (3b) is subjected is opposite to that of the electric magnetic field to which the second free layer (19) is subjected, thereby canceling out the influences as a hole.

 
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