Abstract: A TMR material (10) is provided having a substantially smooth and continuous ultra-thin magnetic layer. The TMR material is provided with a first tunnel barrier layer (46) is formed on a first magnetic layer (42) and a second magnetic layer (44) formed on the first tunnel barrier layer (46). The second magnetic layer (44) provides the substantially smooth and continuous ultra-thin magnetic layer as the second magnetic layer (44) has the substantially smooth and continuous layer across at least a portion of said first tunnel barrier layer (46) and a thickness not exceeding about 20 Å.