A magnetoresistive effect element includes: a first ferromagnetic layer; a second ferromagnetic layer; and a non-magnetic layer located between the first ferromagnetic layer and the second ferromagnetic layer, wherein a crystal structure of the non-magnetic layer is a spinel structure, wherein the non-magnetic layer contains Mg, Al, X, and O as elements constituting the spinel structure, and wherein the X is at least one or more elements selected from a group consisting of Ti, Pt, and W.