A magneto-resistive element has a lower layer, a tunnel barrier layer, and an upper layer. The lower layer, the tunnel barrier layer, and the upper layer are disposed adjacent to each other and are stacked in this order. A magnetization direction of either of the lower layer and the upper layer is fixed relative to an external magnetic field, and a magnetization direction of the other layer is variable in accordance with the external magnetic field. A crystalline portion and a non-crystalline portion co-exist in a plane that is parallel with a surface of the tunnel barrier layer.

 
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