A magnetoresistance effect element comprises a magnetoresistance effect film and a pair of electrode. The magnetoresistance effect film having a first magnetic layer whose direction of magnetization is substantially pinned in one direction; a second magnetic layer whose direction of magnetization changes in response to an external magnetic field; a nonmagnetic intermediate layer located between the first and second magnetic layers; and a film provided in the first magnetic layer, in the second magnetic layer, at a interface between the first magnetic layer and the nonmagnetic intermediate layer, and/or at a interface between the second magnetic layer and the nonmagnetic intermediate layer, the film having a thickness not larger than 3 nanometers, and the film has as least one selected from the group consisting of oxide, nitride, oxinitride, phosphide, and fluoride. The pair of electrodes are electrically connected to the magnetoresistance effect film to supply a sense current perpendicularly to a film plane of said magnetoresistance effect film.