Abstract: A magnetoresistance effect element includes a magnetization fixed layer in which the direction of magnetization is substantially fixed to one direction, a magnetization free layer in which the direction of magnetization varies in response to an external magnetic field, and a non-magnetic intermediate layer formed between the magnetization fixed layer and the magnetization free layer. The magnetoresistance effect element has a resistance varying in response to a relative angle between the direction of magnetization in the magnetization fixed layer and the direction of magnetization in the magnetization free layer, the resistance being detected when a sense current is applied to the film planes of the magnetization fixed layer, the non-magnetic intermediate layer, and the magnetization free layer in a direction substantially perpendicular thereto.