A spin current magnetization reversal element includes: a first ferromagnetic metal layer with a changeable magnetization direction, and a spin-orbit torque wiring, wherein a first direction is defined as a direction perpendicular to a surface of the first ferromagnetic metal layer, the wiring extends in a second direction intersecting the first and is bonded to a first surface of the first ferromagnetic metal layer, wherein the wiring includes a pure spin current generator which is bonded to the metal layer, and a low-resistance portion which is connected to both ends of the generator in the second direction and is formed of a material having a smaller electrical resistivity than the generator, and the generator is formed so that an area of a cross-section orthogonal to the first direction continuously and/or stepwisely increases as it recedes from a bonding surface bonded to the first ferromagnetic metal layer in the first direction.